Employment Income and Benefits

If you use your own money to buy things you need to do your job, you may be able to claim tax relief to reduce the amount of tax you pay. The relief is available on specific work expenses including uniforms, professional fees, tools, and working from home, but you can only cla...

7 min read

If you're employed and need to complete a Self Assessment tax return, you must report all your employment income accurately. This includes your salary, bonuses, tips, and taxable benefits, using information from documents like your P60 and P45 to fill in the employment pages c...

4 min read

If you're repaying a student or postgraduate loan and complete a Self Assessment tax return, you need to tell HMRC about your loan so they can calculate the correct repayment amount. Repayments are worked out based on your total income from all sources, not just what you earn...

5 min read

If you provide company cars to employees (including yourself as a director), you'll pay tax on this benefit. The amount depends on the car's list price, CO2 emissions, and fuel type. Electric and low-emission vehicles attract much lower tax charges than petrol or diesel cars.

4 min read

If you receive shares or share options through your employment, you may face Income Tax and National Insurance charges at the time you acquire them, when they increase in value, or when certain conditions are lifted. Understanding when these tax charges arise—and how to report...

5 min read

If you receive tips at work, you must pay Income Tax on them — and in some cases National Insurance too. How you report and pay tax on tips depends on whether customers pay you directly or whether tips are distributed through your employer or a tronc system.

4 min read

When you receive benefits from your employer — such as a company car, private medical insurance, or an interest-free loan — you usually need to pay Income Tax on them. Your employer reports these benefits to HMRC, and the tax you owe is normally collected through your wages via PAYE (Pay As You...

6 min read