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
Tax and reporting rules for employers providing clothing expenses and benefits, including uniforms and protective clothing
How to claim the new merged scheme R&D expenditure credit (RDEC) and enhanced R&D intensive support for accounting periods beginning on or after 1 April 2024.
Tax and reporting rules for employers who make assets available to employees
Find out if you could claim the cost of training as an allowable business expense if you are a self-employed individual.
How to report expenses and benefits you provide to employees or directors.
Find out about tax as a landlord, and how to work out your rental income if you rent out property.
Tax and reporting rules for employers covering the costs of subscriptions and professional fees
Find out more information on relocation expenses and benefits that qualify for exemption.
Find out more information on deductions for employee costs or expenses.
Tax and reporting rules for employers loaning computers to employees
What systems and processes employers are expected to follow to pay travel expenses to their employees.
How to claim R&D expenditure credit (RDEC) for Corporation Tax relief on your company's R&D, if you’re a large company or small and medium-sized enterprise.
How to account for VAT on vehicles and fuel you use for your business.
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
Tax and reporting rules for employers providing equipment and services for disabled employees
Find examples to help landlords avoid common mistakes when working out and reporting income and profit from renting out a property.
How to tax living accommodation given to employees.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
This guidance sets out HMRC's approach to applying legislation on expenses payments and benefits received by directors and employees.
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).