Claiming for mobile phones
When an employee incurs costs for the provision of mobile phones to employees it is important to understand the correct tax treatment of these
PAYE settlement agreements
A PAYE Settlement Agreement (PSA) allows employers to make one annual payment to cover all the tax and National Insurance due on small or irregular
On your bike – cycle to work exemption
The Cycle to Work scheme was introduced over 20 years ago to help promote the use of healthy ways to commute to work using an environmentally friendly
Exempt loans to employees
An employee can obtain a benefit when provided with an employment-related cheap or interest-free loan. The benefit is the difference between the
Car fuel benefits for employees
The car fuel benefit rules only apply to company cars that attract a car benefit tax charge. This means the rules do not apply to fuel provided for
A reminder of trivial benefit rules
We wanted to remind readers of the trivial benefits in kind (BiK) rules. The BiK exemption applies to small non-cash benefits like a bottle of wine, a
Tax treatment of incentive scheme awards
Some companies use incentive award schemes to encourage their employees in various ways. For example, to sell more of their own goods and services.
Make the most of tax-free trivial benefits
The trivial benefits in kind (BiK) exemption applies to small non-cash benefits, for example a bottle of wine or a bouquet of flowers, given
Tax treatment of incentive award schemes
Companies use incentive award schemes to encourage their employees in various ways. For example, to sell more of their own goods and services. The
Exempt beneficial employee loans
An employee can obtain a benefit when provided with an employment-related cheap or interest-free loan. The benefit is the difference between the