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Find out about the private use of company cars and vans and when a benefit charge is incurred.
Find out when you must charge a minimum of 10 pence for single-use carrier bags, bags you're not required to charge for and the records you must keep and submit.
Tax and reporting rules for employers covering the cost of credit, debit and charge card payments
As an employer covering the cost of credit, debit or charge card payments…
You do not have to report or pay anything to HM Revenue and Customs (HMRC)…
If card charges are not exempt, you must report them to HM Revenue and…
The following guides contain more detailed information: vouchers and…
Employment Appeal Tribunal Judgment of Michael Ford, Deputy Judge of the High Court on 8 December 2025.
Tax and reporting rules for employers covering the cost of congestion and clean air zone charges
Residential Property Tribunal Decision of Judge F J Silverman MA LLM and Ms S Phillips MRICS on 01 November 2021
Form CH1: legal charge (mortgage) of a registered estate.
How to register a new charge at Companies House, or tell us about any you've paid off.
Find out when your company may be charged a Corporation Tax penalty and how they are calculated.
Tax and reporting rules for employers covering the cost of bank charges
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