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Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
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 covering the costs of employees working from home
As an employer providing homeworking expenses for your employees, you have…
You do not need to report or pay tax for some homeworking expenses and…
If any of the homeworking expenses you cover are not exempt from tax, you…
Equipment, services and supplies Use the cost to you of providing the…
The following guides contain more detailed information: household…
Payments on account in civil cases, inquests, police station remote attendance, mental health tribunals, family hearings, and travel and mileage.
Adapt your technology operations, finance models and cost optimisation techniques to get the most out of the public cloud.
How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments
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.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Business expenses you can claim if you're self-employed
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
Find out information about employee incidentals overnight expenses for business travel.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
How to tax employee expenses for entertaining clients.
This information sheet tells you how to apply the correct liability to domestic service charges from 1 November 2018.
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 when you must charge a minimum of 10 pence for single-use carrier bags, bags you're not required to charge for and the records you must keep and submit.
Find out about travelling and subsistence expenses for an employee's spouse when they accompany them on business trips.
Don’t include personal or financial information like your National Insurance number or credit card details.
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