We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
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…
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.
Get help to classify electrical equipment such as communication equipment, cameras, and their parts and accessories.
Get help classifying computers, inkjet and toner cartridges and their components.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
How VAT affects travel agents and tour operators.
You can only import certain goods using an ATA Carnet to claim relief under temporary admission in the UK. Some goods have special conditions attached.
Intellectual property insurance may not be appropriate for every business however you may find that IP insurance has numerous benefits.
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).