Security expenses

By Tolley

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

  • Security expenses
  • Introduction
  • Security


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:

  • there is a threat to the employee’s personal safety

More on Miscellaneous: