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What company benefits you pay tax on - including company cars, low-interest loans and accommodation, and what company benefits are tax-free, such as childcare
As an employee, you pay tax on company benefits like cars, accommodation…
You’ll pay tax if you or your family use a company car privately,…
You pay tax on the value of the benefit to you, which your employer works…
You can get some company benefits tax free, including: meals in a staff…
You do not usually have to pay National Insurance on benefits you get from…
At the end of each tax year, your employer will give you details of the…
How the death of your partner affects your benefits, tax and pension. What you can claim and who to tell about your change of circumstances.
Your income will probably change after the death of your partner. If you…
You’ll have to make new claims for some benefits that your partner was…
You may be able to get extra pension payments from your husband, wife or…
How to report expenses and benefits you provide to employees or directors.
Find out more information on expenses, payments and benefits that are non-taxable.
This guidance sets out HMRC's approach to applying legislation on expenses payments and benefits received by directors and employees.
Tax and reporting rules for employers paying income tax on a directors' behalf
Use the payrolling benefits and expenses online service to show you’re collecting tax on benefits and expenses through your payroll.
These statistics provide information about the taxable benefits in kind paid by employers, including the number of recipients, the taxable value of the benefits, and Income Tax and National Insurance contribution liabilities.
Find out about the benefits and facilities where special taxing rules apply.
Which small or 'trivial' benefits employers must pay tax and National Insurance on, and when to report them to HM Revenue and Customs (HMRC)
This tax information and impact note is about a new power that enables the tax treatment of new payments or new top-up welfare payments, introduced by the devolved administrations to be confirmed as taxable social security income through secondary legislation.
This tax information and impact note affects beneficiaries of people who have died with pension savings in a registered pension scheme or non-UK pension scheme.
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them
Find out about the legal background to expenses payments and benefits received by directors and employees.
Income Tax is a tax you pay on your earnings - find out about what it is, how you pay and how to check you're paying the right amount using HMRC's tax calculator.
How tax credits affect your benefits including Child Benefit and Housing Benefit
This applies to Individuals who pay Income Tax and Class 1 National Insurance contributions (NICs) on low value benefits-in-kind (BiKs).
As an employer, if you provide company cars or fuel for your employees' private use, you'll need to work out the taxable value so you can report this to HMRC
When and how to pay tax if you get money from someone's pension pot after they die - including 'death in service' benefits
Don’t include personal or financial information like your National Insurance number or credit card details.
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