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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 sporting, recreational or leisure facilities
As an employer paying for sporting or recreational facilities for your…
You will not have to report anything to HM Revenue and Customs (HMRC) or…
If the facilities you provide are not exempt, you’ll need to: report the…
The following guides contain more detailed information: exemption for…
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments
Find out more information on expenses, payments and benefits that are non-taxable.
Find out about non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme
Find out how to value company benefits for your employees.
Tax and reporting rules for employers providing company cars, including fuel
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 covering the costs of subscriptions and professional fees
Don’t include personal or financial information like your National Insurance number or credit card details.
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