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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…
Find out about the benefits and facilities where special taxing rules apply.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
Find out about non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme
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.
How to report expenses and benefits you provide to employees or directors.
Find out about tax reliefs and allowances available from HMRC if you run a business, employ people or are self-employed.
Find out more information on expenses, payments and benefits that are non-taxable.
This tax information and impact note applies to individuals who pay for benefits-in-kind they receive and any employer who provides its employees with benefits-in-kind who then pay for the benefit.
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 guidance sets out HMRC's approach to applying legislation on expenses payments and benefits received by directors and employees.
Find out about the legal background to expenses payments and benefits received by directors and employees.
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.
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments
Find out how to value company benefits for your employees.
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
Tax and reporting rules for employers who provide transport subsistence expenses for employees.
Work out the taxable amount of benefit to put through your payroll if something changes, such as an employee leaving.
Don’t include personal or financial information like your National Insurance number or credit card details.
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