Guidance

480: Expenses and benefits - a tax guide

Find out about tax law relating to expenses payments and benefits received by directors and employees.

Documents

480(2018): Expenses and benefits

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480(2017): Expenses and benefits

480(2016): Expenses and benefits

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480(2015): Expenses and benefits

480(2014): Expenses and benefits

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480(2013): Expenses and benefits

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Details

These employer guides are for current and previous tax years, each explains tax law relating to:

  • employee travel, including
    • expenses payments
    • benefits
  • the valuation of non-cash benefits received by any taxpayer
    • on or after 6 April 1998 in connection with termination of employment
    • from an employer-financed retirement benefits scheme
Published 28 March 2014
Last updated 22 February 2018 + show all updates
  1. Guide 480: Expenses and benefits has been added for 2018.
  2. Tax guide 2017 has been updated to include information on optional remuneration arrangements.
  3. Helpbook 480: Expenses and benefits for 2017 has been published.
  4. Paragraph 14.4 updated to reflect changes to the information regarding zero van emissions.
  5. Small text amendment to page 28, paragraph 3.
  6. New pdf available for 2016 tax year
  7. Helpbook 480: Expenses and benefits for 2015 to 2016 has been publshed.
  8. First published.