We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
How to apply for a discretionary grant where the dissolved company can be restored. (Company has been dissolved for less than six years)
If your business pays the cost of an employee's home phone - what you must report to HMRC and what taxes and National Insurance are due
Tax and reporting rules for employers covering the costs of employees working from home
Tax and reporting rules for employers covering public transport expenses for employees
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
Tax and reporting rules for employers covering the cost of personal expenses on overnight business trips
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
Find out what you must show on P11D and P11D(b) to declare your company's expenses, benefits and Class 1A National Insurance contributions.
Find out about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
Tax and reporting rules for employers loaning computers to employees
Find out about the tax treatment of expenses payments.
How to claim R&D expenditure credit (RDEC) for Corporation Tax relief on your company's R&D, if you’re a large company or small and medium-sized enterprise.
Find out more information on deductions for employee costs or expenses.
How have consumer behaviours over the festive winter period changed for discretionary spending in 2022 in comparison to previous winters?
Tax and reporting rules for employers providing gifts to employees
Tax and reporting rules for employers covering the costs of subscriptions and professional fees
Tax and reporting rules for employers providing company cars, including fuel
How to apply for a discretionary grant of bona vacantia where the dissolved company cannot be restored.
Tax and reporting rules for employers providing clothing expenses and benefits, including uniforms and protective clothing
This series brings together all documents relating to HMT senior officials' business expenses, hospitality and meetings with external organisations
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey.