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Find out about the benefits and facilities where special taxing rules apply.

• Updated: 30 December 2019

Find out about the legal background to expenses payments and benefits received by directors and employees.

• Updated: 30 December 2019

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…

If your business pays the cost of an employee's mobile phone - what you must report to HMRC and what taxes and National Insurance are due.

Tax and reporting rules for employers providing awards for employee suggestions

As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments

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

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

• Updated: 30 December 2019

Find out what you must show on P11D and P11D(b) to declare your company's expenses, benefits and Class 1A National Insurance contributions.

• Updated: 6 April 2025

Find out more information on expenses, payments and benefits that are non-taxable.

• Updated: 9 March 2021