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
  • childcare

There are different rules for what you have to report and pay depending on the type of expense or benefit that you provide.