Expenses and benefits: office and workshop equipment and supplies
As an employer, you don바카라 사이트™t have to report or pay tax and National Insurance on equipment, supplies or services you provide on your premises - as long as your employee needs it to do their job.
Examples include:
- office or workshop accommodation (not living accommodation)
- office or workshop furniture and equipment, eg desks, computers, work benches and tools
- stationery
- telephone and internet connections
Different rules apply if your employee works from home. See the homeworking guide for more information.
Salary sacrifice arrangements
If you provide office and workshop equipment and supplies as part of a salary sacrifice arrangement it won바카라 사이트™t be exempt. You바카라 사이트™ll need to report on form P11D whichever amount is higher:
- the salary given up
- how much you paid for the office and workshop equipment and supplies
These rules don바카라 사이트™t apply to arrangements made before 6 April 2017 - check when the rules will change.