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            <span>Employee equipment allowance</span>
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            <div class="dfb_head gen_head">&nbsp;<div class="dfb_head_title"><h2 class="dfb_color">Documents for Business</h2>In excess of 1,000 customisable documents covering every conceivable business issue.</div></div>            	<div class="grid_8 alpha"><div class="doc_box shadow borderSolid"><h2 class="doc_header borderBottom dfb_color dfb_border">Introduction to this document</h2><div><p style="t"><span style="font-family:'Times New Roman'">&#xa0;</span></p><p style="t"><span style="font-family:'Times New Roman'">&#xa0;</span></p><h1 style="widows:2; orphans:2"><span>Employee equipment allowance</span></h1><p class="Introintroduction"><span>Where your employees use equipment for work which they personally own or rent, you can reimburse them the business element of their costs tax and NI free. Quantifying the amount you can pay without having to apply PAYE can be tricky especially where there is personal as well as business use of the equipment.</span></p><h2 class="Introsubtitle1"><span>WHEN TO USE THIS DOCUMENT</span></h2><p class="Introbody"><span>When you make a contribution to the costs incurred by an employee in providing equipment for use in their job they can use this document to help calculate a reasonable claim that can be paid tax and NI free.  </span></p><p class="Introbody"><span>Note that while you can pay the allowance without deducting PAYE tax and NI the employee must declare the payment on their tax return and may be liable to pay tax through self-assessment or HMRC informal demand (Form P800).   </span></p><h2 class="Introsubtitle1"><span>HOW TO USE THE DOCUMENT</span></h2><p class="BodyText" style="margin-top:6.3pt; margin-left:7.1pt; text-indent:0pt; text-align:justify"><span>&#xa0;</span></p><p class="Introbody"><span>Employees should follow the instructions given on the form each time an equipment allowance is to be claimed.</span><span> It can be used for any period of time; there is no maximum or minimum. </span></p></div></div></div><div class="grid_4 omega"><div class="doc_box roundBig borderSolid metadata"><h3 class="doc_header borderBottom dfb_color dfb_border">Document</h3><div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/820/232820.png" alt="employee equipment allowance" /></div><div class="clear"></div><div class="centerText"><a href="/login/documents_for_business/tax_and_business/company_tax/employee_remuneration/employee_equipment_allowance/models/doc-kt_7369_232820_232817" class="roundBig doc_download">Download now</a><a href="#" class="small dfb_color" id="altdownload">Problems downloading ZIP files?</a></div><span class="docdate floatLeft">09.10.2015</span><div class="clear"></div><div><strong>File size:</strong> 40.50K</div><div class="floatLeft"><strong># Pages:</strong> </div><div class="floatRight"><strong>Format:</strong> <img src="/images/documents/ico/doc.gif" alt="Word document" title="Word document"/></div><div class="clear"></div></div><div id="reldocs" class="doc_box roundBig borderSolid doc_rel"><h3 class="doc_header borderBottom dfb_color dfb_border">Related documents</h3><ul class="ul_doc_rel"><li><a href="/documents_for_business/tax_and_business/company_tax/employee_remuneration/settlement_agreement/models/doc-kt_7369_24538_9420">Settlement agreement</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/employee_remuneration/paye_compliance_review_audit_checklist/models/doc-kt_7369_24541_10008">PAYE compliance review audit checklist</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/employee_remuneration/salary_sacrifice_policy/models/doc-kt_7369_24546_10195">Salary sacrifice policy</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/employee_remuneration/sample_childcare_voucher/models/doc-kt_7369_24547_10197">Sample childcare voucher</a></li></ul></div><div id="reldocs" class="doc_box roundBig borderSolid doc_rel"><h3 class="doc_header borderBottom dfb_color dfb_border">Recommended documents</h3><ul class="ul_doc_rel"><li><a href="//models/doc-kt___"></a></li><li><a href="/documents_for_business/workplace_and_environment/safe_systems_of_work/safety_procedures/process___safe_system_of_work___commercial_kitchen_cleaning___general/models/doc-kt_7461_26004_16459">Process - safe system of work - commercial kitchen cleaning - general</a></li><li><a href="/documents_for_business/workplace_and_environment/health_and_safety/machinery_and_equipment/forklift_truck_safety_procedure/models/doc-kt_7422_25410_5461">Forklift truck safety procedure</a></li><li><a href="/documents_for_business/workplace_and_environment/environment/water/guidance_note___grey_water_recycling_and_rainwater_harvesting/models/doc-kt_7449_25892_9678">Guidance note - grey water recycling and rainwater harvesting</a></li><li><a href="/documents_for_business/tax_and_business/vat/vat/letter_requesting_partial_exemption_special_method/models/doc-kt_7387_337751_314422">Letter requesting partial exemption special method</a></li></ul></div></div><div class="clear"></div><div id="ctaltdownload" class="roundBig doc_alt_download"><div class="doc_alt_download_left floatLeft dfb_color">Download each file separately</div><div class="floatRight"><a href="#" id="altdownloadclose" title="Close">X</a></div><div class="clear"></div><div id="ctaltdownload_int" class="doc_alt_download_int">	<div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/820/232820.png" alt="employee equipment allowance" /></div><div class="floatLeft"><ul><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/employee_remuneration/employee_equipment_allowance/models/doc-kt_7369_232820_232817">Document introduction</a></li><li class="doc"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/employee_remuneration/employee_equipment_allowance/models/doc-kt_7369_232820_232817">Document in Word format</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/employee_remuneration/employee_equipment_allowance/models/doc-kt_7369_232820_232817">Document in PDF format</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/employee_remuneration/employee_equipment_allowance/models/doc-kt_7369_232820_232817">General information about this document</a></li></ul></div><div class="clear"></div></div></div>

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