Expenses and benefits: miners' coal

As an employer, you don바카라 사이트™t have to report or pay tax and national insurance on any reasonable amount of free coal 바카라 사이트“ or payments in place of free coal 바카라 사이트“ you give to miners working for you.

This covers any employee who works at your colliery, except those working in clerical, administrative or technical roles.

Technical guidance

The following guides contain more detailed information: