Expenses and benefits: parking spaces
What's exempt
You do not have to report or pay anything to HM Revenue and Customs (HMRC) if you provide parking spaces at or near your employee’s workplace.
You do not have to pay tax or National Insurance on parking spaces provided for business journeys, but you may still have to report these expenses to HMRC.
Salary sacrifice arrangements
You do have to report the employees’ parking spaces costs if they are a part of a salary sacrifice arrangement.