A–Z of benefits in kind and expenses payments

Produced by a Tolley Employment Tax expert

Employment Tax

Guidance

Establishing correct treatment and method(s) by which tax and NIC are collected

This note provides an alphabetical summary list of common payments or benefits which may be provided to employees. It summarises the PAYE treatment and links to our full guidance on that item, as well as HMRC manual pages.

Navigation tip: press ‘Ctrl + F’ to search for a particular term within the table.

	Expense payment or benefit	Further details	Usual tax / NIC treatment	References
A	Accommodation: provision of living accommodation	Taxed on annual value (or rental cost if higher), plus additional charge if cost over £75,000. But exempt if provided for proper performance of duties or for better performance where this is customary	P11D / Class 1A	Living accommodation; EIM11331, EIM11428
	Accommodation utilities: heating, lighting, council tax and water rates (for furniture, see Assets made available)	Actual cost is normally taxable. Where accommodation itself is exempt, council tax and water rates are also exempt, and other taxable costs limited to 10% of employee’s net earnings	P11D

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