Expenses and benefits in kind: quick guide to whether tax and NICs are due: alphabetical list: L  

Table of Contents - Alphabetical list: L

Late night transport home - see travel

Leave - see holidays

Leisure, sporting or recreational facilities provided by employer - see sporting or recreational facilities

Liability insurance

Living accommodation

Loans

Loan account of director

Lodging - see living accommodation

Long service awards

Loose tools - for provided tools see office equipment and supplies, for allowances see tool allowances

Loss of earnings, payments for - see lost time payments

Lost time payments

Luncheon vouchers - see meals at the workplace

Level 2 Table of Contents

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