ICAEW.com works better with JavaScript enabled.

Benefits and expenses

Expert commentary and practical guidance from ICAEW related to the taxation of benefits and the treatment of expenses under the UK tax regime

In this section

Tax treatment of low emission vehicles

Rebecca Cave explains the tax treatment of low emission vehicles. She details capital allowances, benefits-in-kind, the encouragement of hybrids, OpRA, leased cars, electric vans and the cost of charging – as well as the potential of free charging at work.

New courses for the New Year

Now is the time to put those New Year’s resolutions into practice and focus on your training needs with Mercia.

Examining Finance Act 2017

Lindsey Wicks goes into minute detail on the content of Finance Act 2017. This includes income tax, corporation tax, employee shareholder shares, disguised remuneration, indirect taxes, tax avoidance, the soft drinks industry levy, plus what might be to come in the next Finance Bill.

More rules for employers

Peter Bickley highlights two important April 2017 tax changes relating to disguised remuneration and off-payroll working

FRS 102 topics

Explore FRS 102 in more detail and find guidance on specific new UK GAAP topics.

Don’t miss changes to benefit in kind taxes

Look out for HMRC’s guidance on salary sacrifice schemes, as there isn’t much time left before “optional remuneration” rules will bite, says Steve Wade.

Webinars and recordings

International digitalisation of tax

The webinar will discuss key findings from the report on how to best manage the modernisation of a tax administration, including examples and anecdotes from the US and China, but also lesser-known stories from the likes of Estonia, Brazil, and Italy.

TAXtalk September 2018

This month the panel discusses IR35, employee benefit trusts and options available to those affected by the new disguised remuneration rules.

TAXtalk June 2018

This month the panel discusses IR35, employee benefit trusts and options available to those affected by the new disguised remuneration rules.

General tax update

Keep up with the latest tax rules - watch our general tax update webinar.

Employment, self-employment and intermediaries

Broadcast 3 June 2015. Find out about tax and NIC developments affecting employers and employees, especially the 2014 revisions to the rules on workers supplied by intermediaries.

Practical guidance

TAXguide 06/19: Termination payments

A new regime for taxing termination payments was introduced from 6 April 2018. TAXguide 06/19 sets out a number of questions in relation to the changes, with answers provided by HMRC.

TAXguide 02/13

Employer taxes and NIC questions and answers as agreed by HMRC and published by ICAEW Tax Faculty.

TAXguide 06/12

Finance Bill 2012: questions submitted by ICAEW Tax Faculty to HMRC in advance of their Finance Bill Open Day with HMRC answers

Abbey Tax FAQs

Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Abbey Tax.

Abbey Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.

Further support

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

Expenses and benefits A-Z

Government guidance on individual expenses and employee benefits presented in an A-Z list

Expenses if you're self-employed

Guidance on the treatment of company expenses for self-employed taxation explaining different categories of allowable business expenses.

Tax on company benefits

Information aimed at employees about tax on taxable benefits such as company cars, accommodation and loans provided by employers.

Payrolling: tax employees' benefits and expenses through your payroll

Guidance on how to report expenses and benefits provided to employees or directors, explaining which benefits can be payrolled, how to work out the cash equivalent, salary sacrifice, pay periods, situations where the employee pays towards the cost of the benefit, and where an employee’s tax is more than 50% of their pay.

Expenses and benefits: A to Z

Guidance on the tax, National Insurance and reporting obligations for employers providing expenses and taxable benefits to employees on a wide range of topics.

Expenses and benefits for employers

Overview providing guidance on tax and National Insurance on expenses and employee benefits, covering the procedure for submitting a P11D form, deadlines, record keeping, and exemptions and dispensations.

Disguised remuneration further update

Policy paper describing further measures to be implemented in Finance Bill 2017-18 to prevent the future use of disguised remuneration schemes and introduce new charges on disguised remuneration loans regarding self-employment taxation.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.