Table of Contents

This provides short - at a glance - advice in relation to specific expenses and benefits, setting out

• whether PAYE applies
• whether there is a NICs liability and, if so, the Class of NICs due
• how to report expenses and benefits provided.

The list is intended to cover the expenses and benefits commonly provided. It does not cover all expenses and benefits, nor does it cover all ways in which a benefit might be provided or an expense paid. In some cases the list will not provide a complete answer and so a link is made to more detailed information available elsewhere on the Internet site.

Remember that you can often minimise your reporting obligations by asking for a dispensation for business expenses and benefits. The list describes the right way to deal with expenses and benefits where you do not have a dispensation.