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Find out more information on deductions for employee costs or expenses.
This tax information and impact note is about a temporary measure for reimbursed expenses for home-office equipment, due to coronavirus (COVID-19).
Business expenses you can claim if you're self-employed
If you’re self-employed, your business will have various running costs.…
Claim items you’d normally use for less than 2 years as allowable…
You can claim allowable business expenses for: vehicle insurance repairs…
You can claim allowable business expenses for: uniforms protective…
You can claim allowable business expenses for: employee and staff salaries…
You can claim allowable business expenses for: goods for resale (stock)…
Accountancy, legal and other professional fees can count as allowable…
You can claim allowable business expenses for: advertising in newspapers…
You can claim allowable business expenses for training that helps you:…
Keep records of all your business expenses as proof of your costs. Add up…
How to make debt deductions from an employee's pay because of an 'attachment of earnings order' (AEO) from a court. Includes information from the withdrawn A/E guidance.
Tax and reporting rules for employers providing office and workshop equipment and supplies
Find out about tax reliefs and allowances available from HMRC if you run a business, employ people or are self-employed.
What you must do by law with a deductions from earnings order (DEO or AEO) to make child maintenance deductions from your employee's pay.
This measure introduces a new provision for voluntary office holders.
Tax and reporting rules for employers covering the costs of employees working from home
This tax information and impact note is about the extension to the temporary tax and National Insurance contributions exemption for home-office expenses.
Claiming tax relief on expenses you have to pay for your work, like uniforms, tools, travel and working from home costs.
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 more information on expenses, payments and benefits that are non-taxable.
Tax and reporting rules for employers who make assets available to employees
Find out about the legal background to expenses payments and benefits received by directors and employees.
If you're a company, find out if you can claim the super-deduction or special rate first year (SR) allowance on plant or machinery costs.
What qualifies as ordinary commuting and private travel for tax purposes.
Don’t include personal or financial information like your National Insurance number or credit card details.
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