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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)
As an employer providing business or private expenses for your employees,…
In general, something only counts as a business expense if your employee…
Private expenses are anything that does not count as a business expense,…
If you provide your employees with a set amount of cash to pay for some…
If you provide a set amount of cash for employees regardless of how they…
The following guides contain more detailed information: criteria for…
Cash accounting and VAT - eligibility, thresholds, joining and leaving the scheme
Usually, the amount of VAT you pay HM Revenue and Customs (HMRC) is the…
You can use cash accounting if: your business is registered for VAT your…
How to join You must be eligible to join the scheme. You join at the…
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Find out about cover policy and indicators for countries and territories that are covered by UK Export Finance.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out if you’re a money service business and need to register with HMRC under the money laundering regulations.
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
How Universal Credit is affected by having money, savings and investments. We call this ‘capital’.
Does age of enrollment matter?
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