FAQs

All items: Tax treatment of employee benefits

What tax relief is available for relocation expenses?
How are employee loans treated for tax and NI purposes?
Is the company Christmas party a taxable benefit?
Do employers have to account for VAT in relation to vouchers and other goods and services provided to employees under salary-sacrifice arrangements?
Do employers have to account for VAT in relation to childcare vouchers provided to employees under salary-sacrifice arrangements?
How does the decision in the AstraZeneca case affect the income tax treatment of benefits to employees under salary-sacrifice arrangements?
Where an employer wishes to pay employees a "loyalty bonus" when it relocates office, will the payments be subject to tax and national insurance?

About this category

Frequently asked questions and answers on the tax treatment of employee benefits.