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Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
As an employer providing business or private expenses for your employees,…
In general, something only counts as a business expense if your employee…
Private expenses are anything that does not count as a business expense,…
If you provide your employees with a set amount of cash to pay for some…
If you provide a set amount of cash for employees regardless of how they…
The following guides contain more detailed information: criteria for…
Small businesses can record income and expenses when money is actually paid rather than when they've invoiced or received
‘Cash basis’ is a way to work out your income and expenses for your Self…
You can use cash basis if you: run a small self-employed business, for…
At the end of the tax year, work out your taxable profit from your cash…
You must keep records of all business income and expenses to work out your…
You can start to use cash basis if you’re VAT registered as long as your…
If you’re a sole trader or partner, cash basis is the default way to work…
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Centrally approved spending for property, advertising, consultancy, technology and recruitment.
Business expenses you can claim if you're self-employed
Estimates are the means of obtaining from Parliament, the legal authority to consume resources and spend cash the government needs to finance department's agreed spending programme
Find out which investments qualify for Innovative Finance Individuals Savings Accounts (ISAs).
Centrally-approved spending for property, advertising, commercial, digital and technology, facilities management and contingent labour.
Find out how the new Customs Declaration Service cash account works, when it can be used and what type of customs charges you can pay.
OSCAR is a cross government tool maintained by HM Treasury (HMT).
This measure replaces a general prohibition on deductions for capital expenditure in calculating taxable profits using the cash basis.
Don’t include personal or financial information like your National Insurance number or credit card details.
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