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Debts you owe (for example court fines, rent or Council Tax) can be deducted from your benefits – sometimes called third party deductions or Fuel Direct
Find out about tax reliefs and allowances available from HMRC if you run a business, employ people or are self-employed.
Business expenses you can claim if you're self-employed
If you’re self-employed, your business will have various running costs.…
Claim items you’d normally use for less than 2 years as allowable…
You can claim allowable business expenses for: vehicle insurance repairs…
You can claim allowable business expenses for: uniforms protective…
You can claim allowable business expenses for: employee and staff salaries…
You can claim allowable business expenses for: goods for resale (stock)…
Accountancy, legal and other professional fees can count as allowable…
You can claim allowable business expenses for: advertising in newspapers…
You can claim allowable business expenses for training that helps you:…
Keep records of all your business expenses as proof of your costs. Add up…
If your business pays the cost of an employee's mobile phone - what you must report to HMRC and what taxes and National Insurance are due
Find out more information on deductions for employee costs or expenses.
Tax and reporting rules for employers providing medical or dental treatment and insurance
Tax and reporting rules for employers providing entertainment for clients
Tax and reporting rules for employers who provide transport subsistence expenses for employees.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
Find out information about employee incidentals overnight expenses for business travel.
How to make debt deductions from an employee's pay because of an 'attachment of earnings order' (AEO) from a court. Includes information from the withdrawn A/E guidance.
Tax and reporting rules for employers providing accommodation for employees
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.
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
Tax and reporting rules for employers providing meals for employees and directors
Find out about the legal background to expenses payments and benefits received by directors and employees.
Understand your Self Assessment tax bill - tax you owe, balancing payments, payments on account
Claiming tax relief on expenses you have to pay for your work, like uniforms, tools, travel and working from home costs.
If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them
Tax and reporting rules for employers providing social functions, including annual parties, for employees
Don’t include personal or financial information like your National Insurance number or credit card details.
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