Employment Tax Guidance
IntroductionCompany cars are one of the most common taxable benefits. In addition, they have quite a number of complex rules and...
IntroductionEmployers may provide living accommodation to their employees by way of their employment. There is specific tax...
Termination payments are payments made to an individual relating to the loss of their job. They can take the form of cash or...
IntroductionFor a detailed analysis of the changes announced at Spring Budget 2020 in respect of homeworking, see the Measures announced at Spring...
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...
Introduction This guidance note covers the treatment of vouchers whether in the form of a cash voucher or non cash voucher In addition many employers...
Introduction In addition to providing a company van there is a possibility that an employer will also provide a private fuel benefit in relation to...
Introduction Employers may provide employees with landline telephones often in order to allow them to work from home The provision of home telephone...
Introduction The provision of mobile phones or sim cards to employees is a common benefit There is a general exemption from tax under ITEPA 2003 s 319...
Introduction This guidance note deals with employee home telephony costs and not mobile phones For details on mobile phones see the Mobile telephones...
IntroductionThe provision of furniture by an employer to an employee is usually linked to the provision of living accommodation to the...
IntroductionRound sum allowances are amounts paid by an employer to an employee to cover future expenditure by the employee. Round sum allowances...
IntroductionEmployers may regularly entertain clients, customers or suppliers. The consequences of such entertainment for both the third parties and...
IntroductionFor a detailed analysis of the changes announced at Spring Budget 2020 in respect of homeworking, see the Measures announced at Spring Budget 2020 to support...
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...
Introduction This guidance note covers the treatment of vouchers whether in the form of a cash voucher or non cash voucher In addition many employers also offer employees...
Introduction In addition to providing a company van there is a possibility that an employer will also provide a private fuel benefit in relation to the van For...
Introduction Employers may provide employees with landline telephones often in order to allow them to work from home The provision of home telephone benefits is not...
Introduction The provision of mobile phones or sim cards to employees is a common benefit There is a general exemption from tax under ITEPA 2003 s 319 Despite this in a...
Introduction This guidance note deals with employee home telephony costs and not mobile phones For details on mobile phones see the Mobile telephones guidance note The...
IntroductionThe provision of furniture by an employer to an employee is usually linked to the provision of living accommodation to the employee.FurnitureAnnual valueIf...
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...
IntroductionEmployers may regularly entertain clients, customers or suppliers. The consequences of such entertainment for both the third parties and any employees of the...
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