Guidance

Non taxable payments or benefits for employees (Self Assessment helpsheet HS207)

Find information to help you fill in the Employment pages of your Self Assessment tax return.

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Details

Find out about benefits and expenses that you do not need to put on the Employment pages of your tax return. This is because they’re covered by concessions or exemptions.

This may include:

  • accommodation
  • meals
  • meal vouchers
  • pension
  • medical treatment abroad
  • health screening
  • nurseries
  • childcare
  • travel expenses
  • retraining
  • long service awards
  • suggestion schemes
  • parking
  • an annual party
  • sports facilities

Updates to this page

Published 4 July 2014
Last updated 6 April 2024 + show all updates
  1. The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

  2. The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax year 2016 to 2017 and 2017 to 2018 have been removed.

  3. Helpsheet HS207 added for tax year 2020 to 2021.

  4. Helpsheet HS207 added for tax year 2019 to 2020.

  5. The helpsheet has been added for the tax year 2018 to 2019.

  6. The helpsheet have been added for the tax year 2017 to 2018.

  7. The helpsheet has been added for the tax year 2016 to 2017.

  8. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  9. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  10. First published.

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