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Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
Simplified expenses are a way of calculating some of your business…
Calculate your vehicle expenses using a flat rate for mileage instead of…
Calculate your allowable expenses using a flat rate based on the hours you…
A small number of businesses use their business premises as their home,…
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.
Tax and reporting rules for employers covering the costs of employees working from home
As an employer providing homeworking expenses for your employees, you have…
You do not need to report or pay tax for some homeworking expenses and…
If any of the homeworking expenses you cover are not exempt from tax, you…
Equipment, services and supplies Use the cost to you of providing the…
The following guides contain more detailed information: household…
This Spend Control ceased as a requirement on 1st February 2023. Other Cabinet Office Spending Controls remain operational.
Work out your eligible weekly childcare costs, when to report a change in costs
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.
Claiming tax relief on expenses you have to pay for your work, like uniforms, tools, travel and working from home costs.
Find out what income you need to include in your tax credits claim or renewal.
Find out about how and what you’ll be paid and how to check your pay when you’re employed by an umbrella company as a temporary worker.
Caps on the total amount NHS providers can pay per hour for an agency worker and rules on nursing agency spend.
Business expenses you can claim if you're self-employed
HM Treasury is the government’s economic and finance ministry, maintaining control over public spending, setting the direction of the UK’s economic policy and working to achieve strong and sustainable economic growth. HMT is a ministerial department, supported by 16 agencies...
‘Budget for Long Term Growth’ sticks to the plan by delivering lower taxes, better public services and more investment, while increasing size of economy by 0.2% in 2028-29 and meeting fiscal rules – taking the long-term decisions needed to build...
Find out information about employee incidentals overnight expenses for business travel.
How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
Tax and reporting rules for employers providing meals for employees and directors
Tax and reporting rules for employers who provide transport subsistence expenses for employees.
If you’re eligible, you can claim Income Tax relief on your job expenses by post using form P87, or by phone.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
Use form P11D WS5 if you're an employer and need to work out the cash equivalent of providing relocation expenses and benefits to an employee.
Don’t include personal or financial information like your National Insurance number or credit card details.
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