An employee wants to charge our organisation for the use of equipment they own when they use that equipment for work purposes. The cost of the hire is not based on anything, but just a random amount (although the amount is reasonable). My instinct is that this may be classed as remuneration and is taxable in some way, but I can't quite work out the exact tax implications. Does anyone have experience of this? I know they should personally submit the income in a self-assessment return, but what should we do as an organisation? It makes sense to use their equipment and pay a small hire charge, but I want to make sure we handle this correctly. I've checked HMRC but couldn't find anything relevant.