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• Updated: 18 September 2024

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

• Overview

  If you’re an employer and provide expenses or benefits to employees or…

• Reporting and paying

  You must report taxable expenses or benefits you provide to your employees…

• Deadlines

  What you need to do Deadline after the end of the tax year Report expenses…

• Record keeping

  You must keep a record of all expenses and benefits you provide to your…

• Exemptions and dispensations

  You do not have to report some routine employee expenses to HM Revenue and…

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

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

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

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

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

How to tax employee expenses for entertaining clients.

• Updated: 30 December 2019

Small businesses can record income and expenses when money is actually paid rather than when they've invoiced or received