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Tax and reporting rules for employers providing social functions, including annual parties, for employees

• Overview

  As an employer providing social functions and parties for your employees,…

• What's exempt

  You might not have to report anything to HM Revenue and Customs (HMRC) or…

• What to report and pay

  If any of the events you provide are not exempt, you’ll have to report the…

• Technical guidance

  The following guide contains more detailed information: particular…

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

• Overview

  If you’re an employer and provide expenses or benefits to employees or…

• Reporting and paying

  You must report taxable expenses or benefits you provide to your employees…

• Deadlines

  What you need to do Deadline after the end of the tax year Report expenses…

• Record keeping

  You must keep a record of all expenses and benefits you provide to your…

• Exemptions and dispensations

  You do not have to report some routine employee expenses to HM Revenue and…

As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments

Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)

Find out if simplified expenses suits your business. Compare what expenses you can claim using simplified expenses with what you can claim by working out the actual costs.

Find out if you could claim the cost of training as an allowable business expense if you are a self-employed individual.

• Updated: 6 March 2024

Tax and reporting rules for employers who provide transport subsistence expenses for employees.

Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses

Find out about the additional expenses rules for employees engaged on international work.

• Updated: 30 December 2019

Find out what support is available to help with the cost of living: income and disability benefits, bills and allowances, childcare, housing and travel.