If the employer provides an employee with a benefit-in-kind, there is usually an Income Tax obligation. The same applies when the employer pays or reimburses expenses that have been incurred. Before April 2026, the employer can declare this on the P11D and the employee pays tax through their tax code and the employer pays National Insurance Contributions.

However, are you aware of the concessions and provisions in UK legislation that means many can be provided without a tax or National Insurance implication? Most employers and employees are not meaning these costs are incurred unnecessarily. From employer to employee, this course will benefit and, possibly, mean time-saving and cost-saving can be yours – and legally.