As an employer, you don’t have to report or pay tax and National Insurance on equipment, supplies or services you provide on your premises - as long as your employee needs it to do their job.

Examples include:

  • office or workshop accommodation (not living accommodation)
  • office or workshop furniture and equipment, eg desks, computers, work benches and tools
  • stationery
  • telephone and internet connections

Different rules apply if your employee works from home. See the homeworking guide for more information.