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Find out about the legal background to expenses payments and benefits received by directors and employees.
Tax and reporting rules for employers who provide transport subsistence expenses for employees.
As an employer paying your employees’ travel costs, you have certain tax,…
You’ll be exempt from reporting or paying anything if the cost is for: a…
You must report your employees’ travel to HM Revenue and Customs (unless…
The following guides contain more detailed information: travel expenses…
Tax and reporting rules for employers providing accommodation for employees
As an employer providing accommodation for your employees, you have…
You do not have to report or pay anything to HM Revenue and Customs (HMRC)…
If the accommodation you provide is not exempt, you must report it to HM…
To work out the value of living accommodation follow these steps: Use the…
The following guides contain more detailed information about: heating,…
Tax and reporting rules for employers covering the cost of school fees for the child of an employee
School and academy governors can explore these questions to help schools manage their resources and money efficiently.
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments
Information for students about what living cost funding is available (including student finance for 2024 to 2025 and 2023 to 2024) for those living in England.
The Criminal Cases Unit is responsible for the assessing all special preparation claims under the litigator graduated fee scheme and advocates graduated fee scheme.
Tax and reporting rules for employers providing cash awards for exam success
Tax and reporting rules for employers covering the costs of subscriptions and professional fees
The Rating Lists Cost Guide 2017 helps valuers to assess the estimated replacement cost (ERC) and adjusted replacement cost (ARC).
Tax and reporting rules for employers providing clothing expenses and benefits, including uniforms and protective clothing
Tax and reporting rules for employers covering the costs of employees working from home
Tax and reporting rules for employers providing food and groceries for employees
Find out about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
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.
Tax and reporting rules for employers contributing to employee relocation costs
How to use a cost utility analysis to evaluate your digital health product.
This is the eighth edition of the Valuation Office Agency’s Rating Cost Guide (the Guide).
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