Thank you for the reply. Based on the information given, would I be correct to say that providing subscriptions to newsfeeds, newspapers/journals or online access to news/publications are provided and paid for by the employer and are used for work purposes, the following treatment/tax, National Insurance and reporting obligations would not apply: https://www.gov.uk/expenses-benefits-subscriptions-professional-fees even though, employees are given individual login details or provided with a copy of newspaper/journal each. Best regards JPC
The company has set up a couple of corporate accounts with a number of news providers. Some contracts are for newspapers such as The Times and The Economist that are delivered to the office and available to all employees. Others, like the Financial Times or specific industry journals, provide online access that is restricted to a set number of users, so digital IDs are issued and allocated to selected staff members (this would generally be available to a senior staff member or corporate communication team). The company arranges and pays for these news subscriptions as they are necessary for some of the departments which report and provide updates to the rest of the business, but I wonder if any of the above would be subject to PAYE and NIC?