Q. My husband supports the IT and telecoms systems used by my company, which pays him £150 per week through the payroll for this work. Can the company also pay a small pension contribution on his behalf?

A. Yes your company can pay a pension contribution for your husband as he is an employee of the company, although as he earns less than the personal allowance (£10,000 per year) the company is not obliged to auto-enrol him in a pension scheme. The company can claim a tax deduction for his wages and pension contribution, as long as that total sum is not excessive for the work he does. You may want to get some comparable quotes for IT and telephone systems support to check you are paying a fair rate for the work he does.

Q. If my employer leases a car to me at the fair market value for such a lease, which I pay in full to the employing company, will I be taxed as if I had the use of a company car with no lease?

A. The law that taxes company cars was recently changed to ensure employees are always taxed on the provision of a company car, irrespective of how that car is provided. So although you lease the car from your employer you will still be subject to the benefit in kind charge, which is calculated as a percentage of the vehicle's list price when new. The percentage varies from 0% to 35% depending on the vehicle's CO2 emissions. Any amounts you pay to your employer for the personal use of the car reduce the benefit in kind charge, but you will not be better off using the leasing arrangement.

Q. If a director takes a £25,000 loan from his company and agrees to pay interest at say 3.5%, does this need to be declared on the company's tax return or on a form P11D?

A. This must be shown on the company's corporation return if it has not been repaid to the company within nine months of the end of the accounting year in which this was made. This will generate a corporation tax charge equivalent to 25% of the outstanding amount. The amount of interest paid on the loan is irrelevant for the corporation tax charge.

However, if the loan is made for a fixed period at a fixed interest rate which is equal to, or higher than, the official rate of interest (now 3.25%), there is no benefit in kind charge for the director personally, and no need to report this on the form P11D.

Q. Can my company make regular donations to charity and receive tax relief for those gifts?

A. Yes, if your company is making a profit it can make charitable donations and get relief against corporation tax. It should claim the total donations made in the accounting period on the corporation tax return for that period. However, the deduction of donations cannot change a taxable profit into a loss, or increase a taxable loss. In those cases there is no tax relief for the donations. Although, if your company is part of a group of companies, the relief for the excess donations may be passed to another member of the group.

The recipient charity cannot claim gift aid relief on the company's donation.

Q. I am a member of the APM (Association for Project Management) and my company pays my membership fees to the APM on my behalf. Does this payment have to be reported on the form P11D? If so, do I pay tax on the membership fee?

A. If your company does not already have a "dispensation" from reporting P11D business expenses for 2013/14 it could apply for one by 5 April 2014 using form P11DX or on the HMRC website. That dispensation will cover payment of the APM fees as the APM is on HMRC's approved list of professional bodies.

If the dispensation for 2013/14 is not acquired the APM fee should be reported on the form P11D for that tax year. You should then enter the P11D figures on your 2013/14 tax return and make a claim on the same return to set the APM membership fee against your taxable earnings. As a consequence of that claim on your tax return you should not pay tax on the membership fee.

Q. I've recently made a gain of £62,000 by selling the shares I acquired through EMI options issued by my employer. Does that big gain push me into a higher tax bracket for income tax? What tax should I expect to pay on the gain?

A. The gain made in 2013/14 by selling the shares you acquired through the EMI share option scheme should qualify for entrepreneurs' relief and thus be taxable at 10% after deducting your annual exemption of £10,900. However, entrepreneurs' relief will only apply if you were still employed by the company at the time you sold the shares, and the period between the grant of the share options and the date you sold the shares was at least 12 months.

The amount of the gain in 2013/14 will not affect the top rate of income tax you pay for that tax year.