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
Get help classifying computers, inkjet and toner cartridges and their components.
Tax and reporting rules for employers loaning computers to employees
As an employer loaning computers to your employees, you have certain…
You don’t have to report or pay anything to HMRC if the computer is…
If the computers you loan to employees aren’t exempt, you must report them…
If you need to report and pay National Insurance on the benefit, work out…
The following guides contain more detailed information: the meaning of…
Foresight project exploring how computer generated trading in financial markets will change between now and 2022.
Get help to classify electrical equipment such as communication equipment, cameras, and their parts and accessories.
Working with the EU in the digital, technology and computer services sectors.
The information clients, principal designers, principal contractors and accountable persons need to keep.
Don’t 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).