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Small businesses can record income and expenses when money is actually paid rather than when they've invoiced or received
How to tax employee expenses for entertaining clients.
When to pay tax or National Insurance on tests for COVID-19 and personal protective equipment (PPE).
Find out about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
This guidance sets out HMRC's approach to applying legislation on expenses payments and benefits received by directors and employees.
Tax and reporting rules for employers covering the costs of subscriptions and professional fees
Tax and reporting rules for employers covering the cost of credit, debit and charge card payments
Tax and reporting rules for employers covering the costs of employees working from home
Find out about the legal background to expenses payments and benefits received by directors and employees.
Find out more information on relocation expenses and benefits that qualify for exemption.
Apply for a refund of out-of-pocket expenses if your theory test or driving test was cancelled with less than 3 clear working days’ notice.
Find out more information on deductions for employee costs or expenses.
Includes company cars and paying tax on employee benefits
Tax and reporting rules for employers providing training to employees
Tax and reporting rules for employers covering the cost of congestion charges
Tax and reporting rules for employers contributing to employee relocation costs
Tax and reporting rules for employers providing gifts to employees
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