Produced by Tolley
  • 15 Dec 2021 14:11

The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Security expenses
  • Introduction
  • Security

Security expenses


In particular circumstances, an employer may wish to provide security to an employee, for example, to employees who face physical dangers because of their role.


There is a deduction for security measures provided by an employer, or someone working on their behalf, to an employee. The following requirements must be met:

  1. there is a threat to the employee’s personal safety

  2. the threat wholly or mainly arises by reason of the office or employment

  3. the sole object in bearing the cost of the security is to protect the employee from the threat

  4. in the case of a security service, the benefit resulting is wholly or mainly of an improvement in the employee’s personal physical security

  5. in the case of a security asset, the provider intends it to be used

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