In this section:
- Introduction to expenses and benefits
- Common expenses and benefits: tax, NICs and reporting requirements
- Form filling for expenses and benefits
- PAYE dates to remember this month
Common expenses and benefits: tax, NICs and reporting requirements
A-Z list of expenses and benefits: short guidance An alphabetical list of expenses and benefits - which forms to use for each and whether you need to pay tax or NICs
Company cars, vans and fuel The rules you must follow if you provide an employee with a company car or van, or with fuel for a company car or van
Mileage expenses for business travel in employees’ own vehicles The rules that apply when you make payments towards the cost of employees' business travel in their own vehicles
Travel expenses and benefits How to report travel expenses and benefits at the end of the year and work out whether you owe us any tax or NICs
Entertainment expenses and benefits The steps you must take if you provide, pay for or reimburse the costs of entertainment for your employees
Childcare Outlines the rules if you contribute to your employees' childcare, including workplace nurseries and childcare vouchers
Medical insurance and treatment How to get your reporting and tax/NICs calculations right if you provide an employee with medical expenses or benefits
Loans (including season ticket loans) How to calculate the reportable value of employment-related loans you make to your employees
Relocation expenses and benefits Tax, NICs and other rules you'll need to follow if you contribute to the costs of an employee relocating
