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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13 Mar 2020

Due to the coronavirus (COVID-19) outbreak, employers and employees are likely to be purchasing assets such as furniture for working from home. To...

Employment_tax_img7
13 Mar 2020

IntroductionFor a detailed analysis of the changes announced at Spring Budget 2020 in respect of homeworking, see the Coronavirus (COVID-19) ― what...

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13 Mar 2020

IntroductionThis guidance note covers the treatment of vouchers, whether in the form of a cash voucher or non-cash voucher. In addition, many...

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13 Mar 2020

Employers may settle employees’ personal bills on their behalf. The cost to the employer is a taxable benefit in the hands of the employee and is...

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13 Mar 2020

IntroductionEmployers may provide employees with landline telephones, often in order to allow them to work from home. The provision of home telephone...

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13 Mar 2020

IntroductionIn addition to providing a company van, there is a possibility that an employer will also provide a private fuel benefit in relation to...

Employment_tax_img
13 Mar 2020

IntroductionCompany cars are one of the most common taxable benefits. In addition, they have quite a number of complex rules and onerous reporting...

Employment_tax_img4
13 Mar 2020

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

Employment_tax_img10
13 Mar 2020

IntroductionThe provision of mobile phones (or sim cards) to employees is a common benefit. There is a general exemption from tax under ITEPA 2003, s...

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13 Mar 2020

IntroductionThis guidance note deals with employee home telephony costs and not mobile phones. For details on mobile phones, see the Mobile telephones...

Latest Guidance
Employment_tax_img7
Employment Tax

Due to the coronavirus (COVID-19) outbreak, employers and employees are likely to be purchasing assets such as furniture for working from home. To bring all the relevant...

Employment_tax_img7
Employment Tax

IntroductionFor a detailed analysis of the changes announced at Spring Budget 2020 in respect of homeworking, see the Coronavirus (COVID-19) ― what your clients need to...

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_img10
Employment Tax

Employers may settle employees’ personal bills on their behalf. The cost to the employer is a taxable benefit in the hands of the employee and is chargeable to income tax...

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_img2
Employment Tax

IntroductionIn addition to providing a company van, there is a possibility that an employer will also provide a private fuel benefit in relation to the van. For...

Employment_tax_img
Employment Tax

IntroductionCompany cars are one of the most common taxable benefits. In addition, they have quite a number of complex rules and onerous reporting requirements. Company...

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_img10
Employment Tax

IntroductionThe provision of mobile phones (or sim cards) to employees is a common benefit. There is a general exemption from tax under ITEPA 2003, s 319. Despite this,...

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...