If you’re an employer and provide expenses or benefits to employees or directors, you must usually:
- report them to HM Revenue and Customs (HMRC)
- pay tax and National Insurance on them
This guide is also available in Welsh (Cymraeg).
Examples of expenses and benefits include:
- company cars
- health insurance
- travel and entertainment expenses
There are different rules for what you have to report and pay depending on the type of expense or benefit that you provide.