Employment Tax Guidance

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Benefits and expenses

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Latest Guidance
Employment_tax_img
28 Jun 2019

IntroductionMost employers provide their employees with the necessary office accommodation, tools and equipment to carry out the duties of their employment. Workplace...

Employment_tax_img9
28 Jun 2019

An exemption from tax can apply to termination payments where the employee worked all or part of the employment period overseas (which the legislation terms ‘foreign...

Employment_tax_img7
28 Jun 2019

IntroductionTravel to temporary workplaces may be reimbursed free of PAYE and without reporting requirements. As such certain travel and, by extension, subsistence costs...

Employment_tax_img9
28 Jun 2019

The payment of a child’s school fees on behalf of an employee is an uncommon benefit. Unlike the provision of childcare, or the award of scholarships, there is no general...

Employment_tax_img5
28 Jun 2019

IntroductionThere are two separate exemptions available for the provision of bus services to employees. The first relates to works buses and the second to subsidised or...

Employment_tax_img8
28 Jun 2019

IntroductionThis 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_img9
28 Jun 2019

An agreement can be entered into by the employee and employer to end the employment on the terms set out within the agreement called a settlement agreement (known as a...

Employment_tax_img
28 Jun 2019

IntroductionA large number of employers pay for the cost of relocation of their employees. Particularly this happens when the employer moves an employee from one location...

Employment_tax_img5
28 Jun 2019

IntroductionEmployers may make available pool vehicles that can be accessed by a number of employees. These will usually either be cars or vans. ITEPA 2003, ss 167,...

Employment_tax_img10
28 Jun 2019

IntroductionEmployers may wish to make payments to an employee / director without deducting tax or, in other words, net of tax. In these instances the employer must gross...

Latest Guidance
Employment_tax_img
Employment Tax

IntroductionMost employers provide their employees with the necessary office accommodation, tools and equipment to carry out the duties of their employment. Workplace...

Employment_tax_img9
Employment Tax

An exemption from tax can apply to termination payments where the employee worked all or part of the employment period overseas (which the legislation terms ‘foreign...

Employment_tax_img7
Employment Tax

IntroductionTravel to temporary workplaces may be reimbursed free of PAYE and without reporting requirements. As such certain travel and, by extension, subsistence costs...

Employment_tax_img9
Employment Tax

The payment of a child’s school fees on behalf of an employee is an uncommon benefit. Unlike the provision of childcare, or the award of scholarships, there is no general...

Employment_tax_img5
Employment Tax

IntroductionThere are two separate exemptions available for the provision of bus services to employees. The first relates to works buses and the second to subsidised or...

Employment_tax_img8
Employment Tax

IntroductionThis 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_img9
Employment Tax

An agreement can be entered into by the employee and employer to end the employment on the terms set out within the agreement called a settlement agreement (known as a...

Employment_tax_img
Employment Tax

IntroductionA large number of employers pay for the cost of relocation of their employees. Particularly this happens when the employer moves an employee from one location...

Employment_tax_img5
Employment Tax

IntroductionEmployers may make available pool vehicles that can be accessed by a number of employees. These will usually either be cars or vans. ITEPA 2003, ss 167,...

Employment_tax_img10
Employment Tax

IntroductionEmployers may wish to make payments to an employee / director without deducting tax or, in other words, net of tax. In these instances the employer must gross...