In this section:

• Expenses and benefits A to Z

• You are here:
• Home >
• PAYE for employers >
• Expenses and benefits >
• Expenses and benefits A to Z

• A
• B
• C
• D
• E
• F
• G
• H
• I
• J
• K
• L
• M
• N
• O
• P
• Q
• R
• S
• T
• U
• V
• W
• X
• Y
• Z

Expenses and benefits: C

Canteen in the workplace

Car parking - charges

Car parking - space provided

Cars - company cars (including fuel)

Cars - mileage payments for employee's own car

Cars - pool cars

Charges - imposed by employee's bank

Check-ups, medical

Childcare

Christmas bonuses

Christmas parties

Client entertainment

Clothing - including uniforms and protective clothing

Club membership

Coal provided free to miners

Company cars (including fuel)

Compensation for injuries at work

Computers loaned to an employee

Congestion charges

Council Tax on provided living accommodation

Course fees

Credit, debit and charge cards

Cycle mileage payments

Cyclists - provision of certain benefits

• Do it online
• Register for PAYE Online
• File PAYE forms or update contact details
• Commercial software options
• Download forms and publications
• Sign up for employer email alerts
• Book a place at an employer workshop
• Online services demo

• Tools
• Company car and car fuel benefit calculator
• Statutory payment calculators
• Employment status indicator
• More tools

• See also
• Find a form
• Employer Bulletin
• Employer Diary
• Feedback