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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
As an employee, you pay tax on company benefits like cars, accommodation…
You’ll pay tax if you or your family use a company car privately,…
You pay tax on the value of the benefit to you, which your employer works…
You can get some company benefits tax free, including: meals in a staff…
You do not usually have to pay National Insurance on benefits you get from…
At the end of each tax year, your employer will give you details of the…
This guidance sets out HMRC's approach to applying legislation on expenses payments and benefits received by directors and employees.
Historic Income tax and National Insurance rates and allowances.
Which small or 'trivial' benefits employers must pay tax and National Insurance on, and when to report them to HM Revenue and Customs (HMRC)
Find out about tax reliefs and allowances available from HMRC if you run a business, employ people or are self-employed.
How tax credits affect your benefits including Child Benefit and Housing Benefit
Income Tax is a tax you pay on your earnings - find out about what it is, how you pay and how to check you're paying the right amount using HMRC's tax calculator.
Use the payrolling benefits and expenses online service to show you’re collecting tax on benefits and expenses through your payroll.
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments
Find out about the benefits and facilities where special taxing rules apply.
Find out about the legal background to expenses payments and benefits received by directors and employees.
This applies to Individuals who pay Income Tax and Class 1 National Insurance contributions (NICs) on low value benefits-in-kind (BiKs).
Debts you owe (for example court fines, rent or Council Tax) can be deducted from your benefits – sometimes called third party deductions or Fuel Direct
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
Find out about non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme
Find out what income you need to include in your tax credits claim or renewal.
How to start a tax credits claim, when to claim, joint claims, backdate a claim
Find out more information on expenses, payments and benefits that are non-taxable.
Draft guidance on a new exemption for low value benefits in kind ('trivial BiKs') to be included in the Employment Income Manual (EIM).
Don’t include personal or financial information like your National Insurance number or credit card details.
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