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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

• Overview

  If you’re an employer and provide expenses or benefits to employees or…

• Reporting and paying

  You must report taxable expenses or benefits you provide to your employees…

• Deadlines

  What you need to do Deadline after the end of the tax year Report expenses…

• Record keeping

  You must keep a record of all expenses and benefits you provide to your…

• Exemptions and dispensations

  You do not have to report some routine employee expenses to HM Revenue and…

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

• Overview

  As an employee, you pay tax on company benefits like cars, accommodation…

• Tax on company cars

  You’ll pay tax if you or your family use a company car privately,…

• Other company benefits you'll pay tax on

  You pay tax on the value of the benefit to you, which your employer works…

• Tax-free company benefits

  You can get some company benefits tax free, including: meals in a staff…

• National Insurance on company benefits

  You do not usually have to pay National Insurance on benefits you get from…

• Keeping records and reporting changes

  At the end of each tax year, your employer will give you details of the…

Tax and reporting rules for employers providing gifts to employees

Find out about help you can get moving from benefits to work - training, work trials, starting your own business, help with drug or alcohol problems, carer support

What happens to benefits if you or someone in your family goes to prison or is on remand.

Tax and reporting rules for employers providing social functions, including annual parties, for employees

Find out about non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme

• Updated: 30 December 2019

How to report expenses and benefits you provide to employees or directors.

• Updated: 6 April 2026

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

Use the payrolling benefits and expenses online service if you collect tax on benefits and expenses through your payroll.

• Updated: 6 April 2026