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Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
As an employer providing business or private expenses for your employees,…
In general, something only counts as a business expense if your employee…
Private expenses are anything that does not count as a business expense,…
If you provide your employees with a set amount of cash to pay for some…
If you provide a set amount of cash for employees regardless of how they…
The following guides contain more detailed information: criteria for…
Examples of how and when to adjust the customs value for commercial level and quantity when using Methods 2 or 3 if you’re an importer or clearing agent.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
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.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
This collection brings together all documents relating to planning circulars.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Find the measurement unit codes for Data Elements 2/3 and 4/4 when making a declaration to the Customs Declaration Service (Appendix 20).
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
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