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
How to use a cost utility analysis to evaluate your digital health product.
Use this guidance to help you decide if Capital Gains Tax is due and how much you need to pay.
If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them
Tax and reporting rules for employers providing social functions, including annual parties, for employees
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
Tax and reporting rules for employers covering the costs of employees working from home
Find out about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
How to tax employee expenses for entertaining clients.
Find out information about employee incidentals overnight expenses for business travel.
Don’t 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).