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
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
Simplified expenses are a way of calculating some of your business…
Calculate your vehicle expenses using a flat rate for mileage instead of…
Calculate your allowable expenses using a flat rate based on the hours you…
A small number of businesses use their business premises as their home,…
Find out about partial exemption special methods for government departments.
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.
How to tax a beneficial loan arrangement for a director or employee.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Reducing the time and cost of sourcing produce by aggregating purchases through the use of an app and centralized distribution system
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
The Efficiency and Reform Group (ERG) works in partnership with HM Treasury and government departments to deliver efficiencies, savings and reforms on behalf of UK taxpayers. ERG aims to save money, transform the way public services are delivered, improve user...
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).