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How to tax employee expenses for entertaining clients.
Use this list to check if you can claim a fixed amount of tax relief (also known as 'flat rate expenses') for your work expenses if you're an employee.
Includes company cars and paying tax on employee benefits
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
Find out about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
Tax and reporting rules for employers providing entertainment for clients
Total benefits in kind for directors and employees by range of total income for the tax year 2016 to 2017
Find out information about employee incidentals overnight expenses for business travel.
Find out about the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.
Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.
All data on senior officials’ business expenses and hospitality, permanent secretaries’ meetings with external organisations.
Find out about travelling and subsistence expenses for an employee's spouse when they accompany them on business trips.
Response to an FOI requesting information on the departmental expense processes
Tax and reporting rules for employers providing clothing expenses and benefits, including uniforms and protective clothing
Don’t include personal or financial information like your National Insurance number or credit card details.
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