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

• Updated: 18 December 2023

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…

This series brings together all documents relating to Spending over £25,000

• Updated: 5 June 2013

Centrally approved spending for property, advertising, consultancy, technology and recruitment.

• Updated: 19 October 2023

How internet scams work and what to be aware of - misleading websites, report website fraud, suspicious communication and phishing, HMRC scams, immigration scams.

All data on FCO Services spending over £500 with a Government Procurement Card (GPC).

• Updated: 20 June 2018

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

Centrally approved new spending on property, advertising, consultancy, technology, commercial and recruitment.

• Updated: 16 December 2025

Centrally approved spending for property, advertising, consultancy, technology and recruitment.

• Updated: 14 May 2025

Centrally approved spending for property, advertising, consultancy, technology and recruitment.

• Updated: 29 January 2026