New rules for working from home from April 2026

New rules for working from home from April 2026

The rules on claiming tax relief for working from home are changing for the new 2026-27 tax year. In most cases, employees will no longer be able to claim relief for homeworking, although claims can still be made for the previous four tax years. The removal of the tax...
The scope of the trivial benefits legislation

The scope of the trivial benefits legislation

The trivial benefits legislation provides a simple and practical tax exemption that allows employers to give small non-cash benefits to employees without triggering tax or National Insurance charges. To qualify as a trivial benefit, the cost to the employer must not...
Avoiding the car fuel benefit charge

Avoiding the car fuel benefit charge

Employees with company cars may be paying unnecessary tax on private fuel, when reimbursing the cost of private fuel in full can often remove the car fuel benefit charge altogether. Where an employee is provided with a company car and fuel for private use, the default...
Taxable company benefits

Taxable company benefits

As an employee, you pay tax on certain company benefits, such as cars, accommodation, and loans. Your employer calculates the tax you owe and deducts it through Pay As You Earn (PAYE). The amount of tax depends on the type and value of the benefit. Some company...
Tax and trivial benefits

Tax and trivial benefits

There is a trivial benefit-in-kind (BiK) exemption that applies to small, non-cash gifts (such as a bottle of wine or a bouquet of flowers) that are occasionally given to employees. This exemption enables employers to offer modest, tax-efficient rewards while...