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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28 Jun 2019

Welfare counselling services, also referred to as Employee Assistance Programmes (EAP), include a range of facilities or treatments available for the benefit of...

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28 Jun 2019

Benefits in kindThe Class of NIC charged in respect of most benefits in kind is Class 1A, but that liability only arises if a benefit is chargeable to tax. This means...

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28 Jun 2019

IntroductionAlmost all employers provide workplaces for their employees. Fortunately the vast majority of this provision is exempt from both tax / NIC and reporting...

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28 Jun 2019

Staff training and courses are a common benefit provided by employers to their staff. There are various reliefs available for the costs associated with staff...

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28 Jun 2019

The residual liability provisions provide a means of calculating the value of a benefit provided to an employee if neither the money’s worth principle applies nor any...

Employment_tax_img4
28 Jun 2019

IntroductionThird party benefits are those provided to an employee by someone other than their employer. Viewed from the provider’s perspective, they are benefits...

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28 Jun 2019

IntroductionEmployers may provide broadband access to employees as part of homeworking arrangements. The provision of broadband is very similar to the provision of other...

Employment_tax_img4
28 Jun 2019

If an employer gives an asset to an employee (ie the employer transfers ownership of the asset), a taxable benefit arises. Examples of assets that could be transferred to...

Employment_tax_img4
28 Jun 2019

IntroductionThe tax rules relating to company vans are reasonably simple compared with the company car rules. Generally speaking, where vans are provided for business use...

Employment_tax_img
28 Jun 2019

IntroductionPayments made to former employees in relation to retirement or death benefits falls under specific provisions within the taxes acts.If an employer makes...

Latest Guidance
Employment_tax_img6
Employment Tax

Welfare counselling services, also referred to as Employee Assistance Programmes (EAP), include a range of facilities or treatments available for the benefit of...

Employment_tax_img6
Employment Tax

Benefits in kindThe Class of NIC charged in respect of most benefits in kind is Class 1A, but that liability only arises if a benefit is chargeable to tax. This means...

Employment_tax_img
Employment Tax

IntroductionAlmost all employers provide workplaces for their employees. Fortunately the vast majority of this provision is exempt from both tax / NIC and reporting...

Employment_tax_img6
Employment Tax

Staff training and courses are a common benefit provided by employers to their staff. There are various reliefs available for the costs associated with staff...

Employment_tax_img4
Employment Tax

The residual liability provisions provide a means of calculating the value of a benefit provided to an employee if neither the money’s worth principle applies nor any...

Employment_tax_img4
Employment Tax

IntroductionThird party benefits are those provided to an employee by someone other than their employer. Viewed from the provider’s perspective, they are benefits...

Employment_tax_img7
Employment Tax

IntroductionEmployers may provide broadband access to employees as part of homeworking arrangements. The provision of broadband is very similar to the provision of other...

Employment_tax_img4
Employment Tax

If an employer gives an asset to an employee (ie the employer transfers ownership of the asset), a taxable benefit arises. Examples of assets that could be transferred to...

Employment_tax_img4
Employment Tax

IntroductionThe tax rules relating to company vans are reasonably simple compared with the company car rules. Generally speaking, where vans are provided for business use...

Employment_tax_img
Employment Tax

IntroductionPayments made to former employees in relation to retirement or death benefits falls under specific provisions within the taxes acts.If an employer makes...