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
Register to vote Register by 18 June to vote in the General Election on 4 July.
Find out about the benefits and facilities where special taxing rules apply.
Find out about the legal background to expenses payments and benefits received by directors and employees.
If you're terminally ill and might not live longer than 12 months, you may be able to get some benefits at a higher rate.
Find out about the calculation of the company car benefit charge.
This collection brings together all documents relating to special advisers' conduct and guidance.
If you're a company, find out if you can claim the super-deduction or special rate first year (SR) allowance on plant or machinery costs.
Information about Universal Credit for families with more than 2 children.
How to tax a beneficial loan arrangement for a director or employee.
Find out how to apply to become a child's special guardian.
Tax and reporting rules for employers providing company cars, including fuel
Tax and reporting rules for employers providing awards for employee suggestions
Find out what you must show on P11D and P11D(b) to declare your company's expenses, benefits and Class 1A National Insurance contributions.
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
Find out what rights and obligations you can transfer, if you can transfer or receive them and what to do after authorisation.
Tax and reporting rules for employers providing sporting, recreational or leisure facilities
Find out if you can claim the enhanced capital allowance relief on qualifying expenditure for plant and machinery in a UK Freeport or Investment Zone special tax site.
Find out more information on expenses, payments and benefits that are non-taxable.
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).