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This guidance sets out HMRC's approach to applying legislation on expenses payments and benefits received by directors and employees.
Response to an FOI requesting information on the departmental expense processes
Find out about the tax treatment of expenses payments.
Find out if you could claim the cost of training as an allowable business expense if you are a self-employed individual.
How to tax employee expenses for entertaining clients.
What is the process for expenses in OAG?
Tax and reporting rules for employers providing social functions, including annual parties, for employees
Find out about travelling and subsistence expenses for an employee's spouse when they accompany them on business trips.
Find out information about employee incidentals overnight expenses for business travel.
Seeking views on replacing the current system of dispensations for reporting non-taxable expenses with an exemption for paid or reimbursed expenses.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
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