Expenses and benefits - Further Information

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• Expenses and Benefits - a tax guide
  This booklet explains the tax law relating to expenses payments and benefits.

• Employee Travel: A tax and NICS guide for employers
  The tax and NICS treatment of business travel for employees.

• P11DX - How to cut down on your paperwork: dispensations
  You may be able to cut down on your paperwork by asking HM Revenue & Customs (HMRC) for a dispensation to cover the benefits and expenses you pay your employees. A dispensation, which covers both tax and NICs, is a notice from your HMRC office that means you don’t need to put any expenses and benefits included in the dispensation on forms P11D and P9D, and employees don’t need to put them on their Tax Returns.

• PAYE Settlement Agreements
  This page tells you how you may be able to save yourself and your employees work by applying for a PAYE Settlement Agreement (PSA)

• CWG5 Class 1A NICs on Benefits in Kind
  A guide for employers.

• Cars
  Tax and Class 1A liability arising from the benefit in kind of a car provided by an employer.

• Class 1A National Insurance Contributions on car and fuel benefits - a guide for employers
  Detailed information about paying Class 1A NICs on cars and fuel for your employees.

• Company Vans
  This page provides links to information and guidance for employees and employers about tax and nic rules on vans and company van fuel.

• Income Tax and Company Vans
  A guide for employees and employers. How the private use of a company van is taxed.

• Help us to Save you van drivers tax
  From 6 April 2005, employees who have private use of a company van and are currently charged with a benefit in kind of £500 (or 350, depending on the age of the van) will have that charge reduced to nil if:

• Company Car and Car Fuel Benefit Calculator
  This tool allows you to calculate a ‘benefit in kind’ value of a company and fuel.