In this article
This Section is for the cost of any services supplied where the contract for the service is between the employer and the supplier.
The value of the benefit is:
The extra costs incurred by the employer in buying the goods or providing the services
Any amount made good by the employee
There may be some tax-exempt items, e.g. canteen, workplace nursery places, training, and car parking near the workplace that do not need reporting.
For more information on benefits, please visit this website.
Please note – This guideline is not exhaustive, and it does not cover every eventuality. Its main focus is on the most typical scenarios that usually happen in reality. It's important to be aware of other possibilities as well. If you need more detailed information, please refer to the HMRC website. Always consult a tax advisor if you have any doubts or queries.