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What to do about tax and National Insurance if you pay an employee free of tax.

Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.

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

Overview
As an employer providing business or private expenses for your employees,…
Rules for business expenses
In general, something only counts as a business expense if your employee…
Rules for private expenses
Private expenses are anything that does not count as a business expense,…
Scale rate payments
If you provide your employees with a set amount of cash to pay for some…
Round sum allowances
If you provide a set amount of cash for employees regardless of how they…
Technical guidance
The following guides contain more detailed information: criteria for…

Cash basis

Small businesses can record income and expenses when money is actually paid rather than when they've invoiced or received

How to pay into or top up your cash account if you're making a frontier declaration.

How to report expenses and benefits you provide to employees or directors.

Find out about remuneration in non-cash form, for example, payments by intermediaries.

You must declare £10,000 or more in cash, or the equivalent in another currency, if you take it between Great Britain and any other country.

Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.

Find out about non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme

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