In this section:

  • Expenses and benefits A to Z

Food and groceries

Definitions or restrictions

You provide an employee with food, groceries, farm produce or other edible produce with no resale value.

What to report, what to pay

For employees earning at a rate of less than £8,500 per year, you have

  • no reporting requirements
  • no tax or NICs to pay

For company directors or employees earning at a rate of £8,500 or more per year:

  • report on form P11D - section A
  • pay Class 1A NICs on the value of the benefit

Work out the value to use

The value to use is the cost to you of providing the food or groceries to your employee.

Understanding the £8,500 threshold

To check what's included in the £8,500 threshold for P11D reporting purposes, follow the link below.

End-of-year forms at a glance