Employment Tax Guidance

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Benefits and expenses

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Latest Guidance
Employment_tax_img5
28 Jun 2019

An employee may be encouraged to share ideas with their employer that might benefit the business. These ideas may be posted in a staff suggestion box, posted on the...

Employment_tax_img10
28 Jun 2019

IntroductionThis 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...

Employment_tax_img7
27 Jun 2019

IntroductionA number of employers make educational awards to individuals. For the individuals receiving the award, there is an exemption from tax in most instances....

Employment_tax_img10
27 Jun 2019

IntroductionIn order for an expense to be tax deductible it must be incurred because of an employee’s employment. Any non-business related expense is, therefore, not...

Employment_tax_img4
27 Jun 2019

IntroductionThis guidance note covers both UK holiday homes and those abroad. You should also be familiar with the concepts of the charge to tax arising on the provision...

Employment_tax_img8
27 Jun 2019

IntroductionAn employer may reimburse bank charges suffered by an employee. The tax, NIC and reporting requirements associated with reimbursement of the bank charges will...

Employment_tax_img5
27 Jun 2019

The Employment Rights Act 1996 (ERA 1996) gives a number of statutory rights to an employee who has notified her employer that she is pregnant, has given birth in the...

Employment_tax_img9
27 Jun 2019

Some payments made on the termination of an employment or office can be paid tax free. Some of these exemptions are often overlooked in practice. See Simon’s Taxes...

Employment_tax_img8
27 Jun 2019

IntroductionThis guidance note covers situations in which employers either provide or pay for an employee’s holidays. For the tax implications of holiday pay, see the...

Employment_tax_img6
27 Jun 2019

IntroductionWhere an employer provides an employee with living accommodation or some form of board and lodging, there may be a taxable benefit depending on the nature of...

Latest Guidance
Employment_tax_img5
Employment Tax

An employee may be encouraged to share ideas with their employer that might benefit the business. These ideas may be posted in a staff suggestion box, posted on the...

Employment_tax_img10
Employment Tax

IntroductionThis 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...

Employment_tax_img7
Employment Tax

IntroductionA number of employers make educational awards to individuals. For the individuals receiving the award, there is an exemption from tax in most instances....

Employment_tax_img10
Employment Tax

IntroductionIn order for an expense to be tax deductible it must be incurred because of an employee’s employment. Any non-business related expense is, therefore, not...

Employment_tax_img4
Employment Tax

IntroductionThis guidance note covers both UK holiday homes and those abroad. You should also be familiar with the concepts of the charge to tax arising on the provision...

Employment_tax_img8
Employment Tax

IntroductionAn employer may reimburse bank charges suffered by an employee. The tax, NIC and reporting requirements associated with reimbursement of the bank charges will...

Employment_tax_img5
Employment Tax

The Employment Rights Act 1996 (ERA 1996) gives a number of statutory rights to an employee who has notified her employer that she is pregnant, has given birth in the...

Employment_tax_img9
Employment Tax

Some payments made on the termination of an employment or office can be paid tax free. Some of these exemptions are often overlooked in practice. See Simon’s Taxes...

Employment_tax_img8
Employment Tax

IntroductionThis guidance note covers situations in which employers either provide or pay for an employee’s holidays. For the tax implications of holiday pay, see the...

Employment_tax_img6
Employment Tax

IntroductionWhere an employer provides an employee with living accommodation or some form of board and lodging, there may be a taxable benefit depending on the nature of...