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Employee expenses payments - introduction

This guidance note provides signposting of our content relating to employee expenses to guide the reader to the specific information needed.

Whether an employee expense is either exempt or deductible is one of the most complex pieces of UK tax legislation. Legal precedents have been established over many decades, with much of the current tax and NIC legislation going back over 20 years. The PAYE treatment of an expense will depend not only on the reason for the expense, but who has incurred the expense and the method of the purchase. Some expenses may be provided or reimbursed without any tax, NIC or reporting requirements. Others will incur liabilities and reporting requirements. See Simon’s Taxes E4.420 and HMRC guidance at EIM01110 and NIM05000.

See Simon’s Taxes E4.420 and HMRC guidance at EIM01110 and NIM05000.

Employee expenses ― signposting of main guidance

For a useful overall A-Z guide of expenses and benefits with brief details on