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Tax and reporting rules for employers who provide transport subsistence expenses for employees.

• Overview

  As an employer paying your employees’ travel costs, you have certain tax,…

• What's exempt

  You’ll be exempt from reporting or paying anything if the cost is for: a…

• What to report and pay

  You must report your employees’ travel to HM Revenue and Customs (unless…

• Technical guidance

  The following guides contain more detailed information: travel expenses…

Business expenses you can claim if you're self-employed

• Overview

  If you’re self-employed, your business will have various running costs.…

• Office, property and equipment

  Claim items you’d normally use for less than 2 years as allowable…

• Car, van and travel expenses

  You can claim allowable business expenses for: vehicle insurance repairs…

• Clothing expenses

  You can claim allowable business expenses for: uniforms protective…

• Staff expenses

  You can claim allowable business expenses for: employee and staff salaries…

• Reselling goods

  You can claim allowable business expenses for: goods for resale (stock)…

• Legal and financial costs

  Accountancy, legal and other professional fees can count as allowable…

• Marketing, entertainment and subscriptions

  You can claim allowable business expenses for: advertising in newspapers…

• Training courses

  You can claim allowable business expenses for training that helps you:…

• How to claim

  Keep records of all your business expenses as proof of your costs. Add up…

As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments

If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them

Claiming tax relief on expenses you have to pay for your work, like uniforms, tools, travel and working from home costs.

Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses

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 legal background to expenses payments and benefits received by directors and employees.

• Updated: 30 December 2019

Tax and reporting rules for employers providing social functions, including annual parties, for employees

Tax and reporting rules for employers covering the cost of personal expenses on overnight business trips

Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)

This guidance sets out HMRC's approach to applying legislation on expenses payments and benefits received by directors and employees.

• Updated: 30 December 2019

Tax and reporting rules for employers providing food and groceries for employees

Find out about the tax treatment of expenses payments.

• Updated: 30 December 2019

Tax and reporting rules for employers providing meals for employees and directors

Tax and reporting rules for employers covering the costs of employees working from home

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.

• Updated: 2 November 2022

How to tax employee expenses for entertaining clients.

• Updated: 30 December 2019

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.

• Updated: 28 March 2014

Tax and reporting rules for employers providing clothing expenses and benefits, including uniforms and protective clothing