Expenses and benefits: credit, debit and charge cards

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What's exempt

You don’t have to report or pay anything to HM Revenue and Customs (HMRC) if all the following apply:

  • you’ve authorised your employee to make the purchase
  • your employee makes it clear during the purchase that they’re acting on behalf of your business
  • the supplier accepts that the purchase is on behalf of your business
  • your employee isn’t making a purchase where different rules apply (eg fuel for a company car, parking spaces or incidental overnight expenses)

Salary sacrifice arrangement

You do have to report the charges if they are part of a salary sacrifice arrangement.