Employment Tax Guidance

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Benefits and expenses

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Latest Guidance
Employment_tax_img7
28 Jun 2019

If an employer lends an asset (ie the employer retains ownership) to one of its employees for their private use, this gives rise to a taxable benefit chargeable to income...

Employment_tax_img6
28 Jun 2019

IntroductionThe provision of furniture by an employer to an employee is usually linked to the provision of living accommodation to the employee.FurnitureAnnual valueIf...

Employment_tax_img5
28 Jun 2019

IntroductionRound sum allowances are amounts paid by an employer to an employee to cover future expenditure by the employee. Round sum allowances differ from the...

Employment_tax_img5
28 Jun 2019

IntroductionEmployers may regularly entertain clients, customers or suppliers. The consequences of such entertainment for both the third parties and any employees of the...

Employment_tax_img8
28 Jun 2019

Termination packages often include both cash and non-cash payments. See the Taxation of cash payments guidance note for information on the taxation of cash...

Employment_tax_img4
28 Jun 2019

IntroductionIn order for travel expenses to be allowable expenses for tax purposes they must meet the strict definitions outlined in legislation. Ordinary commuting is...

Employment_tax_img5
28 Jun 2019

IntroductionCar parking can be provided to employees in a number of ways. This guidance note examines each of the different methods in which an employer can provide this...

Employment_tax_img6
28 Jun 2019

Proprietors often take loans from their companies. With some limited exceptions, loans from companies to their directors used to be prohibited under company law, however...

Employment_tax_img9
28 Jun 2019

Redundancy payments fall into two categories; statutory payments and non-statutory payments.Statutory redundancy is the amount which must be paid by the employer to the...

Employment_tax_img
28 Jun 2019

IntroductionCompany cars are one of the most common taxable benefits. In addition, they have quite a number of complex rules and onerous reporting requirements. Company...

Latest Guidance
Employment_tax_img7
Employment Tax

If an employer lends an asset (ie the employer retains ownership) to one of its employees for their private use, this gives rise to a taxable benefit chargeable to income...

Employment_tax_img6
Employment Tax

IntroductionThe provision of furniture by an employer to an employee is usually linked to the provision of living accommodation to the employee.FurnitureAnnual valueIf...

Employment_tax_img5
Employment Tax

IntroductionRound sum allowances are amounts paid by an employer to an employee to cover future expenditure by the employee. Round sum allowances differ from the...

Employment_tax_img5
Employment Tax

IntroductionEmployers may regularly entertain clients, customers or suppliers. The consequences of such entertainment for both the third parties and any employees of the...

Employment_tax_img8
Employment Tax

Termination packages often include both cash and non-cash payments. See the Taxation of cash payments guidance note for information on the taxation of cash...

Employment_tax_img4
Employment Tax

IntroductionIn order for travel expenses to be allowable expenses for tax purposes they must meet the strict definitions outlined in legislation. Ordinary commuting is...

Employment_tax_img5
Employment Tax

IntroductionCar parking can be provided to employees in a number of ways. This guidance note examines each of the different methods in which an employer can provide this...

Employment_tax_img6
Employment Tax

Proprietors often take loans from their companies. With some limited exceptions, loans from companies to their directors used to be prohibited under company law, however...

Employment_tax_img9
Employment Tax

Redundancy payments fall into two categories; statutory payments and non-statutory payments.Statutory redundancy is the amount which must be paid by the employer to the...

Employment_tax_img
Employment Tax

IntroductionCompany cars are one of the most common taxable benefits. In addition, they have quite a number of complex rules and onerous reporting requirements. Company...