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 report expenses and benefits you provide to employees or directors.
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…
Information about moving to, living or retiring in the USA – including visas, working, healthcare and driving.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
Find out what certain terms mean that are connected to employee travel.
What qualifies as ordinary commuting and private travel for tax purposes.
Find out about a scheme that uses advertising and marketing expenditure to reduce profitability and disguise income in the form of redeemable loyalty points.
The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectors.
How to set up an Approved Tachograph Centre (ATC), how much it costs and who you can employ
Check if you need a visa or permit to work in Spain and how to get one if you do.
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).