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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13 Mar 2020

IntroductionFor a detailed analysis of the changes announced at Spring Budget 2020 in respect of homeworking, see the Measures announced at Spring...

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12 Mar 2020

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...

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12 Mar 2020

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...

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12 Mar 2020

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...

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12 Mar 2020

Introduction Employers may provide employees with landline telephones often in order to allow them to work from home The provision of home telephone...

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12 Mar 2020

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...

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12 Mar 2020

Introduction This guidance note deals with employee home telephony costs and not mobile phones For details on mobile phones see the Mobile telephones...

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28 Jun 2019

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

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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...

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28 Jun 2019

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

Latest Guidance
Employment_tax_img7
Employment Tax

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...

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_img10
Employment Tax

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...

Employment_tax_img2
Employment Tax

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...

Employment_tax_img7
Employment Tax

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...

Employment_tax_img10
Employment Tax

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...

Employment_tax_img8
Employment Tax

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...

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...