Expenses and benefits

Please note: PAYE guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Expenses and benefits for employers
If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them

Self-employed business expenses (e-learning)
E-learning tax tool to help ensure you are claiming the right allowable expenses for your business

Expenses and benefits: A to Z
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance payments

Calculate tax on employees' company cars
As an employer, if you provide company cars or fuel for your employees' private use, you'll need to work out the taxable value so you can report this to HMRC

Tell HMRC about an employee's company car
You need to tell HMRC about employees' company cars, vans or other vehicles by filling in form P46 (Car)

Advisory Fuel Rates
Advisory Fuel Rates for company car users, current and previous rates and how they are calculated

PAYE Settlement Agreements
PAYE Settlement Agreements allow employers to make an annual payment to HRMC for some types of expenses and benefits - apply, renew, deadlines

Payrolling employees taxable benefits and expenses
Tell HMRC online you’re collecting tax on benefits and expenses through your payroll - instead of using form P11D