Employee Expenses and Benefits

2nd May 2014

Unfortunately there are not many things that you can provide to employees without having to inform HMRC and there is usually some tax to pay by either yourself as the employer or by your employee.

Some items will be dealt with through the payroll and some via the annual expenses and benefits forms – P9D, P11D and P11D(b).

The most common things that we see which may give rise to a reporting requirement or tax charge are:

  • Car Fuel
  • Childcare
  • Clothing (including uniforms)
  • Company Cars
  • Gym Membership
  • Health Insurance
  • Late Night Taxis
  • Long Service Awards
  • Meals
  • Membership of a Club
  • Medical Treatment
  • Mobile Phones
  • School Fees
  • Staff Entertaining
  • Relocation Expenses
  • Travel and Subsistence
  • Vouchers

This list is not exhaustive so it is well worth checking on HMRC’s website in the A to Z list of expenses and benefits

If you need help with any of this please feel free to call Gail or Carol on 01273 737307 or drop us an email. If you are signed up to one of our packages don’t forget that they come with unlimited email and telephone support.