Expenses and benefits in kind: quick guide to whether tax and NICs are due: alphabetical list: C  

Table of Contents - Alphabetical list: C

Canteen - see meals at the workplace

Car fuel for private motoring

Car park charges

Car park spaces

Cars made available for private use

Car pools - see pooled cars or vans

Car mileage payments - see mileage payments

Car sharing arrangements breakdown - see travel

Check-ups - see medical treatment

Childcare

Christmas bonus

Christmas parties - see social functions

Clothing, including protective clothing and uniforms

Club membership

Coal provided free to miners - see miners' coal

Company cars - see cars made available for private use

Company property - see office equipment and supplies

Computers loaned by employer

Congestion charges

Council Tax on provided living accommodation - see living accommodation

Course fees - see training payments

Credit or charge cards provided by an employer and used by an employee

Cyclists

Cyclists mileage payments - see mileage payments

Level 2 Table of Contents

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