We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
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
If you’re an employer and provide expenses or benefits to employees or…
You must report taxable expenses or benefits you provide to your employees…
What you need to do Deadline after the end of the tax year Report expenses…
You must keep a record of all expenses and benefits you provide to your…
You do not have to report some routine employee expenses to HM Revenue and…
If you're terminally ill and might not live longer than 12 months, you may be able to get some benefits at a higher rate.
If you’re nearing the end of life (for example, due to a life-limiting…
Check if the person you care for can get certain benefits more quickly and…
What happens to benefits if you or someone in your family goes to prison or is on remand.
Benefit payments and entitlement may change or stop if you, your partner…
You cannot get benefits if you go to prison, apart from: the housing…
You will not get the Universal Credit standard allowance if you’re in…
You may be able to continue getting Housing Benefit or make a claim for…
You will not count as an adult living in a property for Council Tax if…
You can continue to claim Child Benefit when you’re in prison if: your…
Support for Mortgage Interest (SMI) is no longer a benefit. It’s now only…
Tax and reporting rules for employers providing social functions, including annual parties, for employees
Debts you owe (for example court fines, rent or Council Tax) can be deducted from your benefits – sometimes called third party deductions or Fuel Direct
How to report expenses and benefits you provide to employees or directors.
Tax and reporting rules for employers providing awards for employee suggestions
Find out about non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme
What happens if you’re suspected of benefit fraud - benefits that can and cannot be stopped if you commit fraud
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments.
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).