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Tax and reporting rules for employers who provide transport subsistence expenses for employees.
As an employer paying your employees’ travel costs, you have certain tax,…
You’ll be exempt from reporting or paying anything if the cost is for: a…
You must report your employees’ travel to HM Revenue and Customs (unless…
The following guides contain more detailed information: travel expenses…
PAYE Settlement Agreements (PSA) allow employers to make an annual payment to HRMC for some types of expenses and benefits - apply, renew, deadlines
A PAYE Settlement Agreement (PSA) allows you to make one annual payment to…
The expenses or benefits you include in a PAYE Settlement Agreement (PSA)…
You can apply to get a PAYE Settlement Agreement (PSA) online. If you’re…
The deadline for applying for a PAYE Settlement Agreement (PSA) is 5 July…
You can apply to change or cancel your PAYE Settlement Agreement (PSA)…
Tax and reporting rules for employers providing meals for employees and directors
As an employer providing meals for your employees, you have certain tax,…
You do not have to report anything to HM Revenue and Customs (HMRC) or pay…
If the meals or vouchers you provide are not exempt, you may have to…
The following guides contain more detailed information: subsidised meals…
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments
Tax and reporting rules for employers covering the cost of personal expenses on overnight business trips
Find out about the legal background to expenses payments and benefits received by directors and employees.
Business expenses you can claim if you're self-employed
If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
Tax and reporting rules for employers providing equipment and services for disabled employees
Don’t include personal or financial information like your National Insurance number or credit card details.
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