Employment Tax Guidance

About

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.
Featured Articles
Latest Guidance
Employment_tax_img4
28 Jun 2019

IntroductionSome employers provide subsidised sports facilities to employees. There is an exemption from tax and reporting in certain circumstances if certain conditions...

Employment_tax_img5
28 Jun 2019

BackgroundIn the 2013 Budget, the Government announced that, following on from The Nuttall Review of Employee Ownership , it would be taking various actions to encourage...

Employment_tax_img10
28 Jun 2019

IntroductionEmployees may be paid by either their employer on behalf of a third party or by a third party directly for loss of their earnings. Examples of a loss of...

Employment_tax_img10
28 Jun 2019

Restrictive covenantsThese are undertakings given by employees during employment or on termination which restrict their conduct or activities. Due to historic debate as...

Employment_tax_img7
28 Jun 2019

IntroductionIn particular circumstances an employer may wish to provide security to an employee, for example to employees who face physical dangers because of their...

Employment_tax_img7
28 Jun 2019

Employee recognition by an employer can be an important motivational tool, as well as having a positive effect on an employee’s desire to remain with the company or...

Employment_tax_img2
28 Jun 2019

IntroductionIn general, travel expenses between an employee’s permanent place of work and home are covered by the ordinary commuting rules (see the Commuting expenses...

Employment_tax_img4
28 Jun 2019

IntroductionMost employers will make payments to employees in relation to business travel. Among the most common payments in relation to business travel are fuel and...

Employment_tax_img7
28 Jun 2019

Working rule agreementsWorking rule agreements are used in the construction industry and similar areas. They are national agreements made between trade unions and...

Employment_tax_img
28 Jun 2019

The definition of ‘earnings’ for the purposes of tax includes anything that is of direct monetary value to the employee. If an employer pays an employee’s bill or meets...

Latest Guidance
Employment_tax_img4
Employment Tax

IntroductionSome employers provide subsidised sports facilities to employees. There is an exemption from tax and reporting in certain circumstances if certain conditions...

Employment_tax_img5
Employment Tax

BackgroundIn the 2013 Budget, the Government announced that, following on from The Nuttall Review of Employee Ownership , it would be taking various actions to encourage...

Employment_tax_img10
Employment Tax

IntroductionEmployees may be paid by either their employer on behalf of a third party or by a third party directly for loss of their earnings. Examples of a loss of...

Employment_tax_img10
Employment Tax

Restrictive covenantsThese are undertakings given by employees during employment or on termination which restrict their conduct or activities. Due to historic debate as...

Employment_tax_img7
Employment Tax

IntroductionIn particular circumstances an employer may wish to provide security to an employee, for example to employees who face physical dangers because of their...

Employment_tax_img7
Employment Tax

Employee recognition by an employer can be an important motivational tool, as well as having a positive effect on an employee’s desire to remain with the company or...

Employment_tax_img2
Employment Tax

IntroductionIn general, travel expenses between an employee’s permanent place of work and home are covered by the ordinary commuting rules (see the Commuting expenses...

Employment_tax_img4
Employment Tax

IntroductionMost employers will make payments to employees in relation to business travel. Among the most common payments in relation to business travel are fuel and...

Employment_tax_img7
Employment Tax

Working rule agreementsWorking rule agreements are used in the construction industry and similar areas. They are national agreements made between trade unions and...

Employment_tax_img
Employment Tax

The definition of ‘earnings’ for the purposes of tax includes anything that is of direct monetary value to the employee. If an employer pays an employee’s bill or meets...