Expenses and benefits: A to Z
As an employer, you might need to report any expenses or benefits you provide to employees. You may also need to pay tax and National Insurance on them.
A
Assets made available to an employee
B
Business travel mileage for employees’ own vehicles
C
Cash sum payments to employees
Compensation for injuries at work
Computers loaned to an employee
Coronavirus (COVID-19) tests and equipment
Credit, debit and charge cards
E
Employee liabilities and indemnity insurance
F
H
I
Income tax paid on directors’ behalf
L
M
Meals for employees and directors
Medical or dental treatment and insurance
O
Office and workshop equipment and supplies
Offshore transfers in the oil and gas industries
P
Private use of heavy goods vehicles
R
S
Scholarship for an employee’s family member
School fees for an employee’s child
Sporting or recreational facilities
Subscriptions and professional fees