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
Employment_tax_img4
28 Jun 2019

IntroductionIf an employee is injured as a result of something that happens at work then, in certain circumstances, compensation payments can be made to them which have...

Employment_tax_img
28 Jun 2019

A cash payment received on termination may be taxable depending on the nature of the payment and any available reliefs. To understand whether a cash payment is subject to...

Employment_tax_img9
28 Jun 2019

IntroductionEmployers may provide living accommodation to their employees by way of their employment. There is specific tax legislation that covers the provision of...

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28 Jun 2019

IntroductionEmployers 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
28 Jun 2019

IntroductionThe payment of an employee’s council tax is usually linked to the provision of living accommodation to the employee.Whether or not the payment of council tax...

Employment_tax_img10
28 Jun 2019

IntroductionIn recent years, the provision of mobile phones (or sim cards) to employees has become increasingly common. There is a general exemption from tax under ITEPA...

Employment_tax_img4
28 Jun 2019

IntroductionMany employers provide a number of functions to their staff. Typically, these take the form of some sort of annual event, usually taking place in the summer...

Employment_tax_img4
28 Jun 2019

IntroductionThe nature of any employment may require an employee to be attired in particular clothing. The provision of clothing may give rise to a taxable benefit...

Employment_tax_img7
28 Jun 2019

IntroductionThe developments in information technology and communications have seen an increasing popularity in employees working from home. There are a number of tax...

Employment_tax_img6
28 Jun 2019

Introduction ― incentives, awards and prizesEmployers may use a variety of methods to reward and encourage employees in their work. These are commonly known as...

Latest Guidance
Employment_tax_img4
Employment Tax

IntroductionIf an employee is injured as a result of something that happens at work then, in certain circumstances, compensation payments can be made to them which have...

Employment_tax_img
Employment Tax

A cash payment received on termination may be taxable depending on the nature of the payment and any available reliefs. To understand whether a cash payment is subject to...

Employment_tax_img9
Employment Tax

IntroductionEmployers may provide living accommodation to their employees by way of their employment. There is specific tax legislation that covers the provision of...

Employment_tax_img7
Employment Tax

IntroductionEmployers 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

IntroductionThe payment of an employee’s council tax is usually linked to the provision of living accommodation to the employee.Whether or not the payment of council tax...

Employment_tax_img10
Employment Tax

IntroductionIn recent years, the provision of mobile phones (or sim cards) to employees has become increasingly common. There is a general exemption from tax under ITEPA...

Employment_tax_img4
Employment Tax

IntroductionMany employers provide a number of functions to their staff. Typically, these take the form of some sort of annual event, usually taking place in the summer...

Employment_tax_img4
Employment Tax

IntroductionThe nature of any employment may require an employee to be attired in particular clothing. The provision of clothing may give rise to a taxable benefit...

Employment_tax_img7
Employment Tax

IntroductionThe developments in information technology and communications have seen an increasing popularity in employees working from home. There are a number of tax...

Employment_tax_img6
Employment Tax

Introduction ― incentives, awards and prizesEmployers may use a variety of methods to reward and encourage employees in their work. These are commonly known as...