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This series brings together all documents relating to HM Treasury (HMT) Public Expenditure Statistical Analyses (PESA)
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
Find out more information on expenses, payments and benefits that are non-taxable.
Find out what responsibilities your employee has and the records they need to keep when claiming travelling expenses.
Find out about exemptions for paid or reimbursed expenses, and what PAYE Settlement Agreements are.
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 providing long-service awards
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.
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 contributing to employee relocation costs
Find out about expenses for a spouse accompanying an employee on business trips.
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 the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.
How to tax employee expenses for entertaining clients.
Find out more information on relocation expenses and benefits that qualify for exemption.
Tax and reporting rules for employers covering the costs of employees working from home
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
These statistics provide information about the taxable benefits in kind paid by employers, including the number of recipients, the taxable value of the benefits, and Income Tax and National Insurance contribution liabilities.
Don’t include personal or financial information like your National Insurance number or credit card details.
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