Expenses and benefits: assets made available to an employee

1. Overview

As an employer making assets available for use by your employees, you have certain tax, National Insurance and reporting obligations.

What’s included

Assets can include:

  • computers
  • televisions
  • bicycles

Cars, vans and living accommodation are covered by different rules and reported separately.

If you transfer ownership to your employee, see the guide on assets bought, sold or given.