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			<div class="dfb_nav left_nav roundBigTop"><h2 class="roundBigTop dfb_bg"><a href="/documents_for_business/models/">Documents for Business</a></h2><ul><li class="dfb_first"><a class="dfb_first dfb_first_color" href="/documents_for_business/workplace_and_environment/models/f-7354"><span>Workplace and Environment</span></a></li><li class="dfb_first"><a class="dfb_first dfb_first_color" href="/documents_for_business/tax_and_business/models/f-7353"><span>&raquo; Tax and Business</span></a><ul><li><a href="/documents_for_business/tax_and_business/checklists_for_business/models/f-7359" class="ularrow">Checklists for business</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/models/f-7355" class="ularrow">Company tax</a></li><li><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/models/f-7358" class="ularrow">Documents, letters and contracts for business</a></li><li><a href="/documents_for_business/tax_and_business/financial_management_and_accountancy/models/f-7920" class="ularrow">Financial management and accountancy</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/models/f-7356" class="ularrow dfb_nav_path">&raquo; Personal tax</a><ul><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/capital_gains_tax/models/f-62039">&raquo; Capital gains tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/company_cars_and_vans/models/f-7382">&raquo; Company cars and vans</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/dealings_with_hmrc/models/f-64599">&raquo; Dealings with HMRC</a></li><li ><a class="nav_ilast selected dfb_bg" href="/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/models/f-7380">&raquo; Employee benefits and expenses</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/employee_remuneration/models/f-7379">&raquo; Employee remuneration</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/employment_tax/models/f-428913">&raquo; Employment tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/inheritance_tax/models/f-62040">&raquo; Inheritance tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/other_tax_documents/models/f-429048">&raquo; Other tax documents</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/personal_income_tax/models/f-428902">&raquo; Personal income tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/profit_extraction/models/f-7378">&raquo; Profit extraction</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/property_and_rental_income/models/f-7385">&raquo; Property and rental income</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/status/models/f-7383">&raquo; Status</a></li><li style="border-bottom:1px solid #0076a4;"><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/tax_management__enquiries_and_penalties/models/f-429049">&raquo; Tax management, enquiries and penalties</a></li></ul></li><li><a href="/documents_for_business/tax_and_business/vat/models/f-7357" class="ularrow">VAT</a></li></ul></li></ul></div>            <div class="general_nav left_nav roundBigTop"><h2 class="roundBigTop">About</h2><ul><li ><a href="/aboutsite">Tips & Advice Business Database</a></li><li ><a href="/about">Us</a></li><!--<li ><a href="/contributors">Contributors</a></li>--></ul></div>            </div>
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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><h1 style="widows:2; orphans:2"><span>Employee equipment allowance</span></h1><p class="Introintroduction"><span>Where your employees use </span><span>personally owned or rented </span><span>equipment for work</span><span>,</span><span> 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 and business use of the equipment.</span></p><h2 style="widows:2; orphans:2"><span style="font-family:Helvetica; t">When to use this document</span></h2><p style="margin-left:6.55pt; line-height:1pt"><span style="font-family:Arial; t">&#xa0;</span></p><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 our document to help them calculate a reasonable claim that can be paid tax and NI free.  </span></p><p class="Introbody"><span>While you can pay the allowance without deducting PAYE tax and NI</span><span>,</span><span> the employee must declare the payment on their tax return and may be liable to pay tax through self-assessment or </span><span>an </span><span>HMRC informal demand (Form P800).   </span></p><h2 style="widows:2; orphans:2"><span style="font-family:Helvetica; t">How to use this document</span></h2><p style="margin-left:6.55pt; line-height:1pt"><span style="font-family:Arial; t">&#xa0;</span></p><p class="Introbody"><span>Employees should follow the instructions given on the form each time an equipment allowance is claimed.</span><span> The</span><span>re is no maximum or minimum </span><span>period of time. </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/249/235249.png" alt="Employee equipment allowance" /></div><div class="clear"></div><div class="centerText"><a href="/login/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/employee_equipment_allowance/models/doc-kt_7380_235249_235247" 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">15.12.2015</span><div class="clear"></div><div><strong>File size:</strong> 17.37K</div><div class="floatLeft"><strong># Pages:</strong> </div><div class="floatRight"><strong>Format:</strong> <img src="/images/documents/ico/docx.gif" alt="" title=""/></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/personal_tax/employee_benefits_and_expenses/employee_travel_expenses_policy/models/doc-kt_7380_24639_10295">Employee travel expenses policy</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/employee_homeworking_expenses_policy/models/doc-kt_7380_24631_9710">Employee homeworking expenses policy</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/employees__incidental_overnight_expenses_policy/models/doc-kt_7380_24632_9739">Employees' incidental overnight expenses policy</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/employee_provision_of_home_telephone_policy/models/doc-kt_7380_24638_10063">Employee provision of home telephone policy</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="/documents_for_business/workplace_and_environment/fire_safety/fire_training/fire_awareness_training_checksheet/models/doc-kt_7431_25667_9655">Fire awareness training checksheet</a></li><li><a href="/documents_for_business/workplace_and_environment/staff_handbooks/non_contractual_policies_and_procedures/recruitment_policy/models/doc-kt_7414_25253_2075">Recruitment policy</a></li><li><a href="/documents_for_business/workplace_and_environment/fire_safety/fire_risk_assessment/fire_precautions___fire_fighting_equipment/models/doc-kt_7430_25656_2427">Fire precautions - 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