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Find out about the legal background to expenses payments and benefits received by directors and employees.
Find out about the benefits and facilities where special taxing rules apply.
Tax and reporting rules for employers providing social functions, including annual parties, for employees
As an employer providing social functions and parties for your employees,…
You might not have to report anything to HM Revenue and Customs (HMRC) or…
If any of the events you provide are not exempt, you’ll have to report the…
The following guide contains more detailed information: particular…
Find out more information on expenses, payments and benefits that are non-taxable.
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.
Find out about non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme
Tax and reporting rules for employers providing sporting, recreational or leisure facilities
Tax and reporting rules for employers covering the costs of subscriptions and professional fees
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
Tax and reporting rules for employers providing company cars, including fuel
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