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Tax and reporting rules for employers providing social functions, including annual parties, for employees
As an employer providing social functions and parties for your employees,…
You might not have to report anything to HM Revenue and Customs (HMRC) or…
If any of the events you provide aren’t exempt, you’ll have to report the…
The following guide contains more detailed information: particular…
Tax and reporting rules for employers whose employees receive third-party awards or incentives
As an employer, you have certain tax, National Insurance and reporting…
What you have to report and pay depends on what kind of third-party award…
The value of the third-party award depends on what the award is. Cash The…
The following guides contain more detailed information: incentive awards…
Centrally approved spending for property, advertising, consultancy, technology and recruitment.
How to work out the balancing charge when you dispose of or sell plant or machinery after claiming allowances for them.
Find out how to ask the court to make a detailed assessment of your bill if you cannot agree your costs with the other party. Includes information from the withdrawn SCCO guidance.
Reforms to cut red tape, make savings, and improve businesses’ experience of the tax system have been set out today (28 April 2025) by Tax Minister James Murray, helping to deliver the Plan for Change by creating the conditions for...
Tax and reporting rules for employers providing meals for employees and directors
Find out more information on expenses, payments and benefits that are non-taxable.
Don’t include personal or financial information like your National Insurance number or credit card details.
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