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 providing gifts to employees
Find out about the additional expenses rules for employees engaged on international work.
Guidance about the treatment of travel expenses for workers providing personal services to clients through employment intermediaries - changes from April 2016.
Calculate the deemed employment payment for private sector engagements where the off-payroll working rules (often known as IR35) apply.
Use this list to check if you can claim a fixed amount of tax relief (also known as 'flat rate expenses') for your work expenses if you're an employee.
Find out if you could claim the cost of training as an allowable business expense if you are a self-employed individual.
Find out about being 'active', trading and non-trading, and being dormant if you’re a new or existing company or organisation.
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
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.
Provides guidance on cost recovery by the Planning Inspectorate and public authorities enabled by Regulation 2A and Regulation 12A of the Infrastructure Planning (Fees) Regulations 2010.
Requirements, paperwork and processes for weddings and civil partnerships overseas - registration, restrictions, fees
Tax and reporting rules for employers covering the cost of personal expenses on overnight business trips
Tax and reporting rules for employers providing social functions, including annual parties, for employees
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 who provide transport subsistence expenses for employees.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.