Employment Tax Guidance

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Benefits and expenses

Tolley provide the best possible guidance in benefits and expenses tax to help you keep your customers keep abreast of tax policy updates.
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Latest Guidance
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27 Jun 2019

IntroductionIn 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. ITEPA 2003,...

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27 Jun 2019

IntroductionEmployers may provide employees with assistance towards meeting the costs of public transport which the employee uses for commuting to and from their...

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27 Jun 2019

An honorarium is a cash payment made to an office holder for performing a service, which is voluntary in nature, often in a separate organisation. The payment has no...

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27 Jun 2019

IntroductionThe payment of an employee’s heating and lighting by the employer is most usually linked to the provision of living accommodation to the employee. The tax...

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27 Jun 2019

IntroductionIf an employer provides any staff entertainment for their employees, a taxable benefit may arise on that provision. Staff entertainment could be any function,...

Employment_tax_img7
27 Jun 2019

IntroductionA number of employers will provide workplace nursery facilities for their employees. The provision of childcare benefits affords some potentially large tax...

Employment_tax_img
27 Jun 2019

IntroductionA large number of employers will provide canteen or meal facilities for their staff. The provision of this benefit can take a number of forms, including...

Employment_tax_img4
27 Jun 2019

IntroductionMany employers will provide specialised equipment to disabled employees in order to allow them to perform their duties. The provision of equipment for...

Employment_tax_img8
27 Jun 2019

Income tax and corporation taxThe treatment of benefits provided by an employer follows much the same rules for both corporation tax and income tax on trading profits.The...

Employment_tax_img
27 Jun 2019

Trivial benefits ― statutory exemptionFrom 6 April 2016 there is a statutory exemption in place for trivial benefits. Items under £50 are classed as trivial and there is...

Latest Guidance
Employment_tax_img2
Employment Tax

IntroductionIn 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. ITEPA 2003,...

Employment_tax_img9
Employment Tax

IntroductionEmployers may provide employees with assistance towards meeting the costs of public transport which the employee uses for commuting to and from their...

Employment_tax_img7
Employment Tax

An honorarium is a cash payment made to an office holder for performing a service, which is voluntary in nature, often in a separate organisation. The payment has no...

Employment_tax_img
Employment Tax

IntroductionThe payment of an employee’s heating and lighting by the employer is most usually linked to the provision of living accommodation to the employee. The tax...

Employment_tax_img9
Employment Tax

IntroductionIf an employer provides any staff entertainment for their employees, a taxable benefit may arise on that provision. Staff entertainment could be any function,...

Employment_tax_img7
Employment Tax

IntroductionA number of employers will provide workplace nursery facilities for their employees. The provision of childcare benefits affords some potentially large tax...

Employment_tax_img
Employment Tax

IntroductionA large number of employers will provide canteen or meal facilities for their staff. The provision of this benefit can take a number of forms, including...

Employment_tax_img4
Employment Tax

IntroductionMany employers will provide specialised equipment to disabled employees in order to allow them to perform their duties. The provision of equipment for...

Employment_tax_img8
Employment Tax

Income tax and corporation taxThe treatment of benefits provided by an employer follows much the same rules for both corporation tax and income tax on trading profits.The...

Employment_tax_img
Employment Tax

Trivial benefits ― statutory exemptionFrom 6 April 2016 there is a statutory exemption in place for trivial benefits. Items under £50 are classed as trivial and there is...