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Tax and reporting rules for employers covering the cost of employees using their own vehicles for business travel
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.
How to work out the balancing charge when you dispose of or sell plant or machinery after claiming allowances for them.
Find out information about employee incidentals overnight expenses for business travel.
If your business pays the cost of an employee's mobile phone - what you must report to HMRC and what taxes and National Insurance are due
How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
If your business provides a tool allowance to employees - what you must report to HMRC
Find out about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
Tax and reporting rules for employers providing company cars, including fuel
Find out about exemptions for paid or reimbursed expenses, and what PAYE Settlement Agreements are.
This Spend Control ceased as a requirement on 1st February 2023. Other Cabinet Office Spending Controls remain operational.
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 providing food and groceries for employees
Guidance for local authorities on how to access the local government income compensation scheme for lost sales, fees and charges as a result of COVID-19.
An overview of the process including submitting or fast tracking an application, naming your medicine and paying fees.
PAYE Settlement Agreements (PSA) allow employers to make an annual payment to HRMC for some types of expenses and benefits - apply, renew, deadlines
Find out more information on deductions for employee costs or expenses.
Tax and reporting rules for employers providing medical or dental treatment and insurance
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
Don’t include personal or financial information like your National Insurance number or credit card details.
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