We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Tax and reporting rules for employers providing food and groceries for employees
Tax and reporting rules for employers contributing to employee relocation costs
Tax and reporting rules for assets bought, sold or given
Find out about the National Insurance contributions rules for employee travel expenses.
Tax and reporting rules for employers providing training to employees
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
PAYE Settlement Agreements (PSA) allow employers to make an annual payment to HRMC for some types of expenses and benefits - apply, renew, deadlines
If your business pays the cost of an employee's home phone - what you must report to HMRC and what taxes and National Insurance are due
Find out how to value company benefits for your employees.
Use this list to check if you can claim a fixed amount of tax relief (also known as 'flat rate expenses') for your work expenses if you're an employee.
Find out if simplified expenses suits your business. Compare what expenses you can claim using simplified expenses with what you can claim by working out the actual costs.
What systems and processes employers are expected to follow to pay travel expenses to their employees.
Tax and reporting rules for employers providing entertainment for clients
Small businesses can record income and expenses when money is actually paid rather than when they've invoiced or received
How to complete form P11D if you’re an employer and need to report end-of-year expenses and benefits for employees and directors.
Tax and reporting rules for employers covering public transport expenses for employees
Basic information about the tax and National Insurance contributions treatment of business travel by employees.
Funeral Expenses Payment (also called Funeral Payment) to help pay funeral costs if you get certain benefits - eligibility, how to claim, form SF200
Find out what the reporting requirements are for an employer reimbursing or paying an employee’s non-exempt travel expenses.
Tax and reporting rules for employers providing compensation for injuries at work
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).