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This series brings together all documents relating to HM Treasury (HMT) Public Expenditure Statistical Analyses (PESA)
Find out about exemptions for paid or reimbursed expenses, and what PAYE Settlement Agreements are.
Find out what responsibilities your employee has and the records they need to keep when claiming travelling expenses.
Find out about travelling and subsistence expenses for an employee's spouse when they accompany them on business trips.
Find out more information on expenses, payments and benefits that are non-taxable.
Tax and reporting rules for employers covering the cost of employees using their own vehicles for business travel
If you’re a company, find out if you can claim full expensing or the 50% first year allowance on plant or machinery costs.
Tax and reporting rules for employers contributing to employee relocation costs
Find out about expenses for a spouse accompanying an employee on business trips.
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.
How to tax employee expenses for entertaining clients.
Tax and reporting rules for employers covering the costs of employees working from home
Find out about the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.
Find out more information on relocation expenses and benefits that qualify for exemption.
Find out what the reporting requirements are for an employer reimbursing or paying an employee’s non-exempt travel expenses.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
Tax and reporting rules for employers providing long-service awards
Historic and forecast benefit expenditure and caseload data usually consistent with the annual fiscal events at autumn and spring.
What qualifies as ordinary commuting and private travel for tax purposes.
A new pathway supporting innovative approaches to the safe, timely and efficient development of medicines to improve patient access.
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