Benefits, share schemes & incentives

Taxable and tax-exempt benefits in kind, cars and perks, share schemes and pensions.

Title
Accommodation benefit : Login or subscribe to read more...
Assets made available without transfer : Login or subscribe to read more...
Car fuel benefit charges
Childcare: Employer provision : Login or subscribe to read more...
CO2 emissions: Appropriate percentages (to 2019-20)
CO2 emissions: Appropriate percentages (up to 2010)
CO2 emissions: Ultra-low emission cars from 2019-20 onwards : Login or subscribe to read more...
Company cars : Login or subscribe to read more...
CSOP: Company Share Option Schemes
Cycle to Work Scheme
Cycles & cyclists' safety equipment : Login or subscribe to read more...
Death-in-service : Login or subscribe to read more...
Disguised investment management fees : Login or subscribe to read more...
Electric Vehicles: Update 2025 : Login or subscribe to read more...
EMI: Checklist : Login or subscribe to read more...
EMI: Designing an EMI share option scheme
EMI: Enterprise Management Incentive Scheme : Login or subscribe to read more...
EMI: Enterprise Management Incentives: at a glance
Employee benefits
Employee Shareholder owner status (ended 2016)
Employee Shareholder Status: tax & planning (ended 2016)
Employee Shares: setting up share classes with different rights for directors & employees : Login or subscribe to read more...
Employee Shares: tax reporting for Restricted Stock Units : Login or subscribe to read more...
Employee Shares: the Employment-Related Securities rules : Login or subscribe to read more...
Employer pension contributions : Login or subscribe to read more...
Employment-Related Securities (ERS): What's new 2024/25 : Login or subscribe to read more...
Employment-Related Securities Update 2024 : Login or subscribe to read more...
Employment-Related Securities: Reporting : Login or subscribe to read more...
ERS: Share valuation checklist : Login or subscribe to read more...
Eye tests and glasses : Login or subscribe to read more...
Food & Drink: Subsidised meals : Login or subscribe to read more...
Gifts (to staff, customers & charities) : Login or subscribe to read more...
Image rights and tax : Login or subscribe to read more...
Is my employee higher-paid? : Login or subscribe to read more...
Loans: Employment-related (beneficial loans) : Login or subscribe to read more...
Loans: Employment-related (beneficial loans): At a glance
Making Good Benefits In Kind : Login or subscribe to read more...
Mandatory payrolling of benefits from 2027: Briefing : Login or subscribe to read more...
Medical benefits and health checks : Login or subscribe to read more...
Mobile phones & devices : Login or subscribe to read more...
P11D forms
P11D: Reporting benefits and expenses : Login or subscribe to read more...
P11D's Abolition of the £8,500 threshold
P11Ds: Employers' checklist & top tips : Login or subscribe to read more...
Payrolling Benefits In Kind: at a glance
Payrolling of benefits : Login or subscribe to read more...
Pecuniary Liabilities : Login or subscribe to read more...
Pool cars : Login or subscribe to read more...
Recovering underpaid NICs from an employee : Login or subscribe to read more...
Recreational benefits : Login or subscribe to read more...
Salary sacrifice & optional remuneration schemes (OPRA) : Login or subscribe to read more...
Shares, securities & options: Tax compliance : Login or subscribe to read more...
Staff parties and annual functions
Staff Suggestion Schemes : Login or subscribe to read more...
Tax-free benefits and perks : Login or subscribe to read more...
Training and course fees : Login or subscribe to read more...
Trivial benefits : Login or subscribe to read more...
VAL231: Request for an EMI valuation : Login or subscribe to read more...
Van Benefit Charge (VBC) Zero-emission vans
Van Benefit Charges
Vans and Commercial vehicles : Login or subscribe to read more...
What are earnings for NIC purposes? : Login or subscribe to read more...
Workplace nurseries : Login or subscribe to read more...
Workplace Pensions, Auto-enrolment