Employment Tax

Food and groceries

Produced by Tolley in association with Philip Rutherford
  • 19 Oct 2021 23:25

The following Employment Tax guidance note Produced by Tolley in association with Philip Rutherford provides comprehensive and up to date tax information covering:

  • Food and groceries
  • Introduction
  • Food and groceries
  • Subsistence
  • Entertaining
  • Employer canteens / vouchers
  • Salary sacrifice vouchers

Food and groceries


There are a number of ways in which an employer might provide food to employees. This note provides guidance on the tax consequences of each or where to find further information.

Food and groceries

If an employer provides an employee with food, groceries or other produce, the cost to the employer for providing the food should be included in section A of form P11D, and Class 1A NIC should be paid.

If an employer provides employees with cash to purchase food then that amount should be included in earnings in payroll, and subject to Class 1 NIC and PAYE. The employee can, of course, clai

Access this article and thousands of others like it
free for 7 days with a trial of TolleyGuidance.

Think Tax.
Think Tolley.

Critical, comprehensive and up-to-date tax information


Popular Articles

Corporate interest restriction ― calculating tax-interest expense amounts and tax-EBITDA

Why do we need to calculate these amounts?This guidance note sets out details of the initial calculations a group will need to undertake for the purposes of the corporate interest restriction (CIR) regime. For a general overview of the regime, see the Corporate interest restriction ― overview

19 Oct 2021 23:05 | Produced by Tolley Read more Read more

Patent box tax regime ― overview

Introduction to the regimeThe aim of the patent box regime is to provide an incentive for companies to develop and retain patents and other qualifying intellectual property within the UK as part of the Government’s growth agenda. Finance Act 2012 originally introduced the legislation governing the

22 Dec 2021 16:12 | Produced by Tolley Read more Read more

Corporate interest restriction ― overview

The corporate interest restriction (CIR) essentially limits the amount of interest expense a company can deduct from its taxable profits if the interest expense is over £2 million. The actual mechanics of the CIR calculation are highly complex (the legislation is over 150 pages long) and are

05 Nov 2021 06:52 | Produced by Tolley Read more Read more