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Tax and reporting rules for employers who provide transport subsistence expenses for employees.
As an employer paying your employees’ travel costs, you have certain tax,…
You’ll be exempt from reporting or paying anything if the cost is for: a…
You must report your employees’ travel to HM Revenue and Customs (unless…
The following guides contain more detailed information: travel expenses…
Find out information about employee incidentals overnight expenses for business travel.
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments
Find out what amount of tax relief your employee is entitled to for business journeys.
Find out about the legal background to expenses payments and benefits received by directors and employees.
Business expenses you can claim if you're self-employed
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
Guidance on debt relief orders for debt advisers. To search, press ‘control’ and ‘f’ on your keyboard at the same time. A search box will appear.
Tax and reporting rules for employers covering the cost of employees using their own vehicles for business travel
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
Find out what certain terms mean that are connected to employee travel.
Find out about travelling and subsistence expenses for an employee's spouse when they accompany them on business trips.
Find out what the reporting requirements are for an employer reimbursing or paying an employee’s non-exempt travel expenses.
Find out about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
Find out about exemptions for paid or reimbursed expenses, and what PAYE Settlement Agreements are.
Find out how to value company benefits for your employees.
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.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
Tax and reporting rules for employers covering the costs of employees working from home
Don’t include personal or financial information like your National Insurance number or credit card details.
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