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Find out about the legal background to expenses payments and benefits received by directors and employees.
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments
Business expenses you can claim if you're self-employed
If you’re self-employed, your business will have various running costs.…
Claim items you’d normally use for less than 2 years as allowable…
You can claim allowable business expenses for: vehicle insurance repairs…
You can claim allowable business expenses for: uniforms protective…
You can claim allowable business expenses for: employee and staff salaries…
You can claim allowable business expenses for: goods for resale (stock)…
Accountancy, legal and other professional fees can count as allowable…
You can claim allowable business expenses for: advertising in newspapers…
You can claim allowable business expenses for training that helps you:…
Keep records of all your business expenses as proof of your costs. Add up…
Find out information about employee incidentals overnight expenses for business travel.
Tax and reporting rules for employers who provide transport subsistence expenses for employees.
How to use a cost benefit analysis to evaluate your digital health product.
How to use a cost effectiveness analysis to evaluate your digital health product.
Tax and reporting rules for employers covering the costs of employees working from home
Find out more information on relocation expenses and benefits that qualify for exemption.
Find out more information on expenses, payments and benefits that are non-taxable.
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.
Find out about travelling and subsistence expenses for an employee's spouse when they accompany them on business trips.
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
Tax and reporting rules for employers providing social functions, including annual parties, for employees
Find out about the tax treatment of expenses payments.
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.
Tax and reporting rules for employers who make assets available to employees
This guidance sets out HMRC's approach to applying legislation on expenses payments and benefits received by directors and employees.
How to use an economic evaluation to evaluate your digital health product.
How to tax employee expenses for entertaining clients.
Don’t include personal or financial information like your National Insurance number or credit card details.
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