Which of the following accurately reflects the role of an employer regarding taxable benefits?

The statement that the employer must report all non-cash benefits to HMRC accurately reflects an important aspect of tax compliance for employers. Employers are required to account for and report non-cash benefits provided to employees, often referred to as "benefits in kind." This reporting is essential for ensuring that the appropriate tax liabilities associated with these benefits are recognized and managed correctly.

When an employer provides non-cash benefits, such as company cars or health insurance, these benefits usually hold a taxable value that must be accurately reported to HM Revenue and Customs (HMRC). This process helps to ensure that employees are assessed for tax on these benefits, contributing to overall transparency and compliance with tax obligations.

In the context of the other options, while an employer may aim to minimize tax liabilities through the provision of exempt benefits or by choosing the types of benefits offered, the actual responsibility lies in the accurate reporting and assessment of those benefits for tax purposes.