Tag: hmrc mtd

  • Employee Expense Reimbursement: UK Rules and Process

    Employee Expense Reimbursement: UK Rules and Process

    Employee expense reimbursement in the UK is governed by HMRC ITEPA s336 – tax-free only when an expense is wholly, exclusively, and necessarily incurred for work. The rules are clear. The wait is not: most reimbursements sit two to four weeks for the next payroll run. This guide covers both the rules and the fix.