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
Tax and reporting rules for employers providing parking spaces
As an employer providing parking spaces for your employees, you have…
You do not have to report or pay anything to HM Revenue and Customs (HMRC)…
If the parking spaces you provide are not exempt, you may have to report…
The following guides contain more detailed information: car parking near…
Eastern Region, Judge G K Sinclair, Mr S Moll FRICS and Mr C Gowman BSc MCIEH MCMI on 11 September 2019
Northern Region Judge N Swain and Members Ms J O’Hare Sitting on 20 June 2025
Stock of properties by Council Tax band and property attributes in England and Wales.
Tax and reporting rules for employers providing expenses for car parking charges
How and when you'll pay Stamp Duty Reserve Tax (SDRT) or Stamp Duty when you buy shares electronically or using a stock transfer form
Find out what is meant by a 'recognised stock exchange' and the legislation that applies.
Residential Property Tribunal decision of Judge Vance, Mr S Mason BSc FRICS and Mr O Miller dated 15 April 2026.
Data on parking provision, mains gas supply and electric vehicle charge points.
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).