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If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them
If you’re an employer and provide expenses or benefits to employees or…
You must report taxable expenses or benefits you provide to your employees…
What you need to do Deadline after the end of the tax year Report expenses…
You must keep a record of all expenses and benefits you provide to your…
You do not have to report some routine employee expenses to HM Revenue and…
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments
Tax and reporting rules for employers who provide transport subsistence expenses for employees.
As an employer paying your employees’ travel costs, you have certain tax,…
You’ll be exempt from reporting or paying anything if the cost is for: a…
You must report your employees’ travel to HM Revenue and Customs (unless…
The following guides contain more detailed information: travel expenses…
Business expenses you can claim if you're self-employed
Find out about the legal background to expenses payments and benefits received by directors and employees.
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.
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
Find out if you could claim the cost of training as an allowable business expense if you are a self-employed individual.
Tax and reporting rules for employers providing social functions, including annual parties, for employees
Find out about travelling and subsistence expenses for an employee's spouse when they accompany them on business trips.
Find out about the tax treatment of expenses payments.
Find out information about employee incidentals overnight expenses for business travel.
How to tax employee expenses for entertaining clients.
Find out about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
Tax and reporting rules for employers providing meals for employees and directors
Find out about exemptions for paid or reimbursed expenses, and what PAYE Settlement Agreements are.
This guidance sets out HMRC's approach to applying legislation on expenses payments and benefits received by directors and employees.
Tax and reporting rules for employers providing entertainment for clients
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.
Don’t include personal or financial information like your National Insurance number or credit card details.
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