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
How to tax mileage allowance payments and passenger payments for employee business travel.
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 the rules when a benefit is provided as part of optional remuneration arrangements.
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
Find out if you need the Driver Certificate of Professional Competence (CPC) qualification to drive a lorry, bus or coach, or if you could be exempt.
How to report expenses and benefits you provide to employees or directors.
Find out how to apply VAT if you're in the taxi and private hire car trade.
How to apply to appoint your own staff as delegated driving examiners to provide driving tests for your employees of your company, police service or fire and rescue service
Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.