Thanks for your prompt reply. I just want to clarify your reply.
It's not actually a benefit meant for me, as I have my own travelcard.
Whether I decide to take up Transport for London's offer of a nominee pass and let my flatmate use it is up to me but doesn't benefit me either way.
Is it still taxable?
Sorry to email again.
This nominee pass (nor my own pass) is not a taxable benefit as part of my remuneration package so Transport for London don't need to do anything there. (I know this may sound odd from a tax perspective but they have agreed with with HMRC.)
I'm just wondering if I was to take up the 'free' offer of the nominee pass from Transport for London and charge my flatmate for it, if I would have to declare this on my self-assessment form?