Expenses and benefits: credit, debit and charge cards
What's exempt
You don’t have to report or pay anything to HM Revenue and Customs (HMRC) if all the following apply:
- you’ve authorised your employee to make the purchase
- your employee makes it clear during the purchase that they’re acting on behalf of your business
- the supplier accepts that the purchase is on behalf of your business
- your employee isn’t making a purchase where different rules apply (eg fuel for a company car, parking spaces or incidental overnight expenses)
Salary sacrifice arrangement
You do have to report the charges if they are part of a salary sacrifice arrangement.