Dealing with HMRC – policy paper

Revenue and Customs Brief 14 (2013): Direct Tax - simpler Income Tax - simplified expenses

Explains how businesses can use the simplified expenses rules for business mileage, board and lodging private use adjustments and flat rate adjustment for use of home.


Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.