Employee scale rate clearance letterWhere you have a number of directors or employees who travel frequently, you can reduce the administration involved in processing their expense claims by giving them a flat rate allowance to cover items such as lun... Read more

Employee homeworking expenses policyWhere an employee works from home you set a policy explaining the terms and conditions that will apply in connection with proper performance of their job. This should include details of equipment and services you w... Read more

Employee - provision of home telephone policyIf one or more of your employees work from home and need a landline phone for work purposes, you might agree to provide the equipment and pay the rent and call charges. HMRC may argue that a benefit in kin... Read more

Letter to HMRC regarding pool car statusIf you make a "pool car" available to one or more employees, subject to conditions, it does not count as a taxable benefit in kind. If you are at all unsure whether the tricky conditions are met you can write to ... Read more

Employees' incidental overnight expenses policyIf an employee has to stay away overnight on business, there are some tax and NI-free expense payments you can make. To achieve this you'll need to have a company policy in place to avoid an employee claim... Read more

Employee pool car agreementBanning private use is essential for a car to be considered a pool car by HMRC. A verbal ban may work but it's more sensible to require the employee to sign an agreement that specifically states that the car is not to be use... Read more