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Data, Freedom of Information releases and corporate reports
Find out about the legal background to expenses payments and benefits received by directors and employees.
Find out about the benefits and facilities where special taxing rules apply.
Find out more information on expenses, payments and benefits that are non-taxable.
Find out how to value company benefits for your employees.
Tax and reporting rules for employers providing sporting, recreational or leisure facilities
Tax and reporting rules for employers who provide transport subsistence expenses for employees.
Find out about the calculation of the company car benefit charge.
Tax and reporting rules for employers providing company cars, including fuel
Check if your company can pay a reduced rate of 10% Corporate Tax if it exploits patented inventions and innovations.
What company benefits you pay tax on - including company cars, low-interest loans and accommodation, and what company benefits are tax-free, such as childcare
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Information about Universal Credit for families with more than 2 children.
Tax and reporting rules for employers providing loans to employees
How to report expenses and benefits you provide to employees or directors.
Tax and reporting rules for employers providing social functions, including annual parties, for employees
A disability premium is extra money if you’re under Pension Credit age and registered blind or getting certain benefits - what you get, eligibility, apply
Tax and reporting rules for employers providing scholarships for employees' family members
Guidance about the premium customer service for employers, explaining the benefits, costs, eligibility and how to apply.
Which small or 'trivial' benefits employers must pay tax and National Insurance on, and when to report them to HM Revenue and Customs (HMRC)
Benefits that are available to you and how to apply for them.
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