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Tax and reporting rules for employers providing social functions, including annual parties, for employees
Withhold tax on payments to foreign entertainers and sportspersons when they exceed their personal allowance and how to make payments to HMRC.
Tax and reporting rules for employers who make assets available to employees
Find out what you must show on P11D and P11D(b) to declare your company's expenses, benefits and Class 1A National Insurance contributions.
How to tax employee expenses for entertaining clients.
Claiming tax relief on expenses you have to pay for your work, like uniforms, tools, travel and working from home costs.
Tax and reporting rules for employers providing long-service awards
Tax and reporting rules for employers covering the cost of personal expenses on overnight business trips
Tax and reporting rules for employers providing clothing expenses and benefits, including uniforms and protective clothing
Tax and reporting rules for employers providing accommodation for employees
Low Pay Commissioners' annual fees and expenses.
Tax and reporting rules for employers covering the cost of school fees for the child of an employee
Find out about the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.
Find out what responsibilities your employee has and the records they need to keep when claiming travelling expenses.
Tax and reporting rules for employers paying income tax on a directors' behalf
Tax and reporting rules for employers providing food and groceries for employees
Find out more information on deductions for employee costs or expenses.
This series brings together all documents relating to payroll costs and non-consolidated pay data.
Tax and reporting rules for assets bought, sold or given
Don’t include personal or financial information like your National Insurance number or credit card details.
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