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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…

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

• Overview

  ‘Cash basis’ is a way to work out your income and expenses for your Self…

• Who can use cash basis

  You can use cash basis if you: run a small self-employed business, for…

• Getting started

  At the end of the tax year, work out your taxable profit from your cash…

• How to record income and expenses

  You must keep records of all business income and expenses to work out your…

• VAT registered businesses

  You can start to use cash basis if you’re VAT registered as long as your…

• Cash basis changes from the 2024 to 2025 tax year

  If you’re a sole trader or partner, cash basis is the default way to work…

Find out how the new Customs Declaration Service cash account works, when it can be used and what type of customs charges you can pay.

• Updated: 9 March 2023

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

• Updated: 15 November 2024

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.

Business expenses you can claim if you're self-employed

Acting as an attorney - duties, including registering a lasting power, starting to act, gifting, handling disputes and replacement attorney responsibilities.

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

• Updated: 19 October 2023

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

• Updated: 15 December 2022

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

• Updated: 25 October 2018