Your employer may provide you with benefits or pay expenses or reimburse them, but these expenses payments and benefits are not always taxable. We explain which ones are non-taxable below.

We look at employment expenses and the related tax treatment. If you are an employee, you may incur certain business expenses yourself. The tax treatment depends on whether your employer pays or reimburses you for them and whether they relate to doing your job.

If you are an employee and you pay for travel expenses that are related to your job, but these are not reimbursed by your employer, you might be able to get tax relief. This is a complex area, but we cover the main points below.

On these pages, we look at employment benefits, including reimbursed expenses, how they are valued for tax purposes, and the tax treatment.

This page deals only with income that you get from an employer – employment income. We look at whether the different parts of your employment package are taxable. Income does not have to be in monetary form, such as physical cash or bank payment – it can be payment-in-kind.

Tips can be an important source of income for some low-paid workers, particularly in the hospitality sector, but also in other sectors such as hairdressing and taxi driving. If you get tips (even cash tips), you need to declare them properly for the purposes of tax. Here we explain how tips are ...