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How to report expenses and benefits you provide to employees or directors.
Find out about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
Find out if simplified expenses suits your business. Compare what expenses you can claim using simplified expenses with what you can claim by working out the actual costs.
Find out how to value company benefits for your employees.
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
Find out information about employee incidentals overnight expenses for business travel.
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
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.
Tax and reporting rules for employers who provide transport subsistence expenses for employees.
Tax and reporting rules for employers providing social functions, including annual parties, for employees
Find out about travelling and subsistence expenses for an employee's spouse when they accompany them on business trips.
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
If you’re a company, find out if you can claim full expensing or the 50% first year allowance on plant or machinery costs.
How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
Find out more information on deductions for employee costs or expenses.
Find out about exemptions for paid or reimbursed expenses, and what PAYE Settlement Agreements are.
Find out about the tax treatment of expenses payments.
Business expenses you can claim if you're self-employed
How to tax employee expenses for entertaining clients.
Don’t include personal or financial information like your National Insurance number or credit card details.
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