Expenses and Benefits
Revised and up to date for 2025/26. This course provides an overview of the tax rules relating to expenses and benefits. It also help you identify when employers can make tax- and NIC-free payments to employees and the obligations involved.
Expenses and Benefits
This course will enable you to
- Understand the tax rules relating to expenses payments and benefits-in-kind
- Know how to calculate the tax charge
- Recognise certain expenses and benefits which can be received tax-free
- Understand employers’ reporting and compliance obligations
About the course
The rules for calculating, reporting and paying tax on expenses and benefits are complex and there are severe penalties for failing to adhere to them. So it's important for anyone who works in payroll or finance to understand the ins and outs of the benefits code.
Employers who provide expenses or benefits to employees or directors may need to notify HMRC and pay tax and NICs. The same goes for employees who receive them. This course provides a useful overview of this area of tax, before moving on to look at specific rules for common expenses and benefits, and employers' reporting and payment obligations.
Look inside
Contents
How it works
Author
Sarah Laing
Sarah is a Chartered Tax Accountant (CTA) and a member of the Chartered Institute of Taxation (CIOT). Sarah currently works as a freelance tax author providing technical writing services to the tax and accountancy professions.
