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    Cars - is a home electric charging point tax exempt?

    Your company is paying for an electric charging point to be fitted at your home. Both you and your partner will use it as you each have electric cars. Will this count as a taxable benefit in...

    Cycle to work conditions relaxed

    If you operate the “cycle to work” scheme for your employees, coronavirus may have resulted in the conditions for the tax and NI exemption not being met. This has prompted a statement from...

    Income tax - Employment income - Expenses and benefits - II. Benefits in kind - Non-taxable benefits - 27275

    Certain benefits, usually made available to all employees, are exempt from charge, as shown in the table at ¶27280. For trivial benefits not exceeding £50, see ¶27410.

    Income tax - Employment income - Expenses and benefits - II. Benefits in kind - Non-taxable benefits - Equipment and communication - Home internet access - 27327

    The tax status of the provision of internet access at the employee's home for work purposes depends on the nature of the arrangements with the provider, and is summarised in the table below....

    Coronavirus test tax exemption

    The government has decided to exempt employees from tax where their employers pay for them to be tested for coronavirus. However, the exemption is limited. As an employer what do you need to...

    Flow chart - trivial benefits exemption

    Flow chart - trivial benefits exemptionThe trivial benefits exemption allows employers to make low value gifts and provide tax and NI-free perks to employees, directors and their families. Naturally, there...

    Tax exemption for a virtual Christmas party?

    Like other employers you might be considering an alternative to a staff Christmas party. There’s a diverse range of ideas for online get-togethers but if there’s a cost in providing the event...

    Virtual Christmas - taxable?

    Traditional Christmas parties etc. are unlikely this year, but what can you do to celebrate the festive season and keep the Taxman happy?

    Employer-provided coronavirus tests temporarily exempt from income tax

    Employees who receive coronavirus tests at work will not have to pay income tax or NI on the benefit. What’s the story?

    HMRC gives green light to tax-free virtual parties

    The office Christmas party is off the cards this year, but many firms are being innovative and holding virtual parties instead. Why does a recent announcement from HMRC give reason to be merry?