Guidance and regulation

Find out about advisory fuel rates for company car users, when you can use them, and how they're calculated.

• From: HM Revenue & Customs
• Updated: 22 February 2024

Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.

• From: HM Revenue & Customs
• Updated: 26 March 2020

Use the payrolling benefits and expenses online service to show you’re collecting tax on benefits and expenses through your payroll.

• From: HM Revenue & Customs
• Updated: 24 November 2023

Check the HMRC list of professional bodies to see if you can claim tax relief on your fees or subscriptions.

• From: HM Revenue & Customs
• Updated: 26 March 2024

Find out what you must show on P11D and P11D(b) to declare your company's expenses, benefits and Class 1A National Insurance contributions.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find out about the calculation of the company car benefit charge.

• From: HM Revenue & Customs
• Updated: 15 April 2021

Get help if you're a tax agent who has clients with end of year forms P11D and P11D(b).

• From: HM Revenue & Customs
• Updated: 30 June 2022

Find guidance about Income Tax and National Insurance contributions for the NHS widening access training scheme (WATS) if you are an NHS employee or employer.

• From: HM Revenue & Customs
• Updated: 25 February 2020

Find out about the Income Tax and National Insurance contributions exemption for the apprenticeship bursary payment to care leavers and those in local authority care.

• From: HM Revenue & Customs
• Updated: 4 September 2020