\n
More complex example (Chris):<\/b> A director uses the living room for business from 8am to midday (4 hours), with the family using it from 6pm to 10pm (4 hours). The room is 10% of the house by floor area. Fixed costs (council tax, insurance, mortgage interest, cleaning) total \u00a36,600. Apportionment: 10% by area = \u00a3660, then 4\/24 by time = \u00a3110 claimed. Electricity (heating, lighting, computer) totals \u00a31,500. Apportionment: 10% by area = \u00a3150, then 4\/8 (half the waking day) by time = \u00a375 claimed. Broadband: two-thirds of online time is business use, so two-thirds of the monthly charge is claimed.<\/p>\n<\/p><\/div>\n
The key requirement in all cases is that the method chosen reflects the nature of the expense, is supported by records, and is applied consistently from year to year \u2014 not just a rough estimate arrived at after the event.<\/p>\n
Where an expense genuinely serves both purposes at the same time and cannot be split \u2014 the classic example is ordinary work clothing that could also be worn socially \u2014 the entire deduction is refused. There is no business proportion to extract.<\/p>\n
Keeping Records: What the Law Requires<\/h3>\n
This is not optional. Every limited company is legally required to keep accounting records adequate to support its tax return, and those records must be kept for six years. HMRC has the power to fine a company up to \u00a33,000 for failing to maintain adequate records \u2014 and has signalled that it is increasing compliance activity focused specifically on mixed business and personal expenditure.<\/p>\n
In practice, “adequate” means that for every expense claimed, the company should be able to show what was bought, when, from whom, how much it cost, and why it was a business expense. A bank or credit card statement showing a merchant name and an amount is not sufficient on its own \u2014 it does not tell HMRC what was purchased or why it was for the business.<\/p>\n
HMRC accepts photographs of paper receipts. Digital images are treated as equivalent to originals, which makes it straightforward to keep records using any receipt-capture app.<\/p>\n
The Main Expense Categories<\/h2>\nTravel and Mileage<\/h3>\n
Travel costs are deductible where the journey is necessary to carry out the work \u2014 not merely convenient or useful.<\/p>\n
The single most important rule: the journey between a director’s home and their usual place of work is not deductible.<\/b> This applies regardless of distance, hours worked, or how essential the trip feels. A commute to a fixed office the company occupies is private travel, full stop.<\/p>\n
The exception is travel to a “temporary workplace” \u2014 broadly, a location visited for a specific purpose or for no more than 24 months continuously. Travel to a client’s office, to a one-off conference, or to a supplier’s premises will usually qualify.<\/p>\n
Using a personally-owned vehicle<\/h3>\n
Where a director uses their own vehicle for business travel, the company can reimburse at the HMRC Approved Mileage Allowance Payment (AMAP) rate: 45p per mile for the first 10,000 business miles in a tax year, and 25p per mile after that.<\/b> Reimbursements within these rates are completely free of income tax and National Insurance. If the company pays more than the AMAP rate, the excess is treated as taxable earnings.<\/p>\n
These rates have not changed since 2011 and many drivers find they no longer cover actual motoring costs. The government announced in March 2026 that AMAP rates will be reviewed ahead of a future Budget, so an increase is possible. Until any change is formally confirmed, the 45p\/25p rates remain the statutory limits.<\/p>\n
A mileage log must be kept showing the date of each journey, the start and end points, the business purpose, and the number of miles. GPS-based apps are accepted by HMRC and make this straightforward.<\/p>\n
Using a company-owned vehicle<\/h3>\n
The AMAP rates do not apply to company-owned vehicles. Instead, the company claims its actual running costs \u2014 fuel, insurance, servicing, road tax \u2014 and capital allowances on the purchase price. There is no per-mile cap. However, any private use of a company-owned car creates a benefit in kind charge for the director personally, calculated using the car’s list price and its CO\u2082 emissions \u2014 an entirely separate calculation.<\/p>\n
Where a director drives a lot and actual costs exceed what the AMAP rate covers, it may be worth exploring whether company ownership of the vehicle would be more efficient overall.<\/p>\n
Public transport costs for qualifying business journeys are fully deductible with receipts. There is no cap on the actual fare.<\/p>\n
Working From Home<\/h3>\n
A company can contribute to a home-working director’s running costs, but only for costs that are genuinely for the business.<\/p>\n
An important change applies from 6 April 2026.<\/b> Prior to 2026\/27, a director could claim the homeworking allowance in two ways: either through reimbursement from the company, or as a freestanding deduction through their personal self-assessment return. From 6 April 2026, the freestanding self-assessment route is abolished. The government removed it on the basis that a large proportion of historical claims were ineligible. From 2026\/27 onwards, the only route to tax relief on homeworking costs is employer reimbursement \u2014 meaning the company must actively pay the allowance. If the company does not pay it, there is no relief available to the director personally.<\/p>\n
The simplest option \u2014 and the one most directors use \u2014 is the flat-rate homeworking allowance of \u00a36 per week (\u00a3312 per year).<\/b> The company can pay this with no receipts, no calculations, and no administration. It is free of income tax and National Insurance. From 2026\/27, this payment by the company is the only way the director receives any tax relief on homeworking costs \u2014 it will not arise automatically and must be paid through the payroll or as a formal expense reimbursement.<\/p>\n
Where actual costs are higher, a proportion of household bills \u2014 heating, electricity, broadband, council tax \u2014 can be claimed based on the business use of part of the home. A dedicated room is not required: HMRC allows apportionment even where a room is used for both business and personal purposes, provided a reasonable and consistent method is applied. However, if a room is used exclusively for business \u2014 with no domestic use at all \u2014 a different risk arises: exclusive business use of part of a home can restrict the Principal Private Residence relief available when the property is eventually sold, which may create a capital gains tax liability on that portion. For most directors, the practical solution is to ensure any workspace has some regular domestic use as well, which preserves full PPR while still supporting an apportionment claim.<\/p>\n
HMRC also publishes simplified flat rates based on hours worked from home: \u00a310 per month for 25\u201350 hours per month, \u00a318 per month for 51\u2013100 hours, and \u00a326 per month for 101 or more hours.<\/p>\n
Charging the company rent for use of the home<\/b> is a more involved option. It requires a formal written agreement between the director and the company at a commercially reasonable rate, and the rental income must be declared on the director’s personal tax return. The corresponding proportion of household costs \u2014 utilities, council tax, and similar \u2014 can be offset against that rental income.<\/p>\n
Where the director owns their home, this arrangement carries a potential capital gains tax risk: designating part of the home exclusively for business use can reduce the Principal Private Residence relief available on an eventual sale. The risk depends on how the arrangement is structured and documented, and specific advice should be taken before proceeding.<\/p>\n
Where the director rents rather than owns their home, the CGT issue does not arise. A rental arrangement with the company can still be set up on the same basis, with the corresponding proportion of the director’s own rent offset against the rental income received from the company.<\/p>\n
Mortgage interest on the director’s own home cannot be claimed directly by the company under any circumstances. Under a formal rental arrangement, it may be possible to offset a proportion of mortgage costs against the rental income personally, but the tax treatment of such arrangements is not straightforward and depends on whether HMRC treats the rental activity as a property business. Specific advice should be taken. For most sole directors the administration of a formal rental arrangement does not justify the saving compared to claiming the flat-rate allowance.<\/p>\n
Subsistence (Meals and Refreshments While Travelling)<\/h3>\n
Meals and refreshments while travelling on business are deductible \u2014 but only if the travel itself qualifies. Where a director is travelling to their usual workplace, the subsistence is not deductible either.<\/p>\n
HMRC publishes flat rates that can be claimed without receipts: \u00a35 for a journey of five hours or more (where a meal is actually taken), and \u00a310 for a journey of ten hours or more. For UK overnight stays, there is a \u00a325 incidental expenses allowance. Where actual costs are higher, the real amount can be claimed with receipts.<\/p>\n
One important distinction: a director travelling to a client site and eating lunch alone \u2014 that is subsistence, potentially deductible. The moment a client or supplier joins the meal, it becomes business entertaining, which is an entirely different category. Business entertaining is not deductible for corporation tax purposes \u2014 there is no relief of any kind. However, it is still better for the company to pay for client entertaining than for the director to fund it personally. A director paying from their own pocket does so from income that has already suffered income tax and National Insurance \u2014 meaning the real cost is significantly higher than the face value of the bill. Having the company pay \u2014 even though the company gets no tax deduction \u2014 avoids that additional personal tax cost.<\/p>\n
Staff Entertainment (Including the Annual Christmas Party)<\/h3>\n
When a company entertains its own employees \u2014 including a sole director \u2014 the cost is generally deductible and can be provided tax-free up to a limit.<\/p>\n
The annual function exemption<\/b> covers qualifying annual events \u2014 a Christmas party, summer event, or similar \u2014 where the total cost across all such events in the year does not exceed \u00a3150 per head (including VAT, transport, accommodation, and guests’ costs). The event must be open to all employees.<\/p>\n
This is a hard cliff-edge: if the cost goes even \u00a31 over \u00a3150 per head, the entire amount becomes a taxable benefit \u2014 not just the excess. The exemption does not taper; it disappears completely.<\/p>\n
A sole-director company can use this exemption. HMRC does not prohibit it by statute, though it looks carefully at single-person “events”. The key is that the event must genuinely qualify as an annual function.<\/p>\n
Client and Supplier Entertaining<\/h3>\n
This is one of the most important rules to understand clearly: taking a client out for dinner, entertaining a supplier at a sporting event, or providing any hospitality to anyone who is not an employee of the company is not tax-deductible.<\/strong> There is no threshold, no partial allowance, no exception for “clearly business-related” entertaining. The entire cost is disallowed.<\/p>\nVAT is also blocked \u2014 input VAT on client entertaining cannot be reclaimed.<\/p>\n
The only way to make an entertaining event deductible is to ensure that no clients, customers, or suppliers are present \u2014 it must be employees only.<\/p>\n
Professional Fees<\/h3>\n
Accountancy fees, legal costs, and consultancy fees incurred for the purposes of the business are deductible. This covers company accounts, corporation tax returns, Companies House filings, VAT returns, employment contracts, shareholder agreements, and general commercial legal advice.<\/p>\n
What is not deductible:<\/p>\n
\n- Fees for preparing the director’s personal<\/strong> self-assessment tax return \u2014 this is an individual obligation, not the company’s, and HMRC does not allow the company to claim it<\/li>\n
- Legal costs relating to buying or selling a business or major asset (these are capital costs, treated differently)<\/li>\n
- Fines and penalties paid to any regulatory body \u2014 these are never deductible<\/li>\n<\/ul>\n
Equipment and Technology<\/h3>\n
Spending on computers, phones, office furniture, or other equipment is capital expenditure \u2014 it is not treated as a straightforward trading expense. Instead, relief is given through the capital allowances system.<\/p>\n
For most small businesses, the key rule is the Annual Investment Allowance (AIA): 100% of the cost of qualifying equipment can be deducted against taxable profits in the year of purchase<\/strong>, up to \u00a31,000,000 per year. In practice the limit is never an issue for a micro-business. A laptop purchased in the company’s name effectively gives a full corporation tax deduction in year one.<\/p>\nIf the equipment is used for both business and personal purposes, the AIA is restricted to the business-use proportion, and the private-use element creates a taxable benefit in kind. Keeping equipment strictly for business use \u2014 or at least documenting the business proportion clearly \u2014 avoids this.<\/p>\n
Training and Professional Development<\/h3>\n
Training costs are deductible where the training updates or develops skills directly relevant to the director’s current work. The distinction HMRC draws is between:<\/p>\n
\n- Refreshing or building on existing skills<\/strong> \u2192 deductible<\/li>\n
- Enabling entry into an entirely new profession<\/strong> \u2192 not deductible (treated as a capital cost)<\/li>\n<\/ul>\n
A company can pay for qualifying work-related training without any income tax or NIC charge arising for the director, provided the training genuinely relates to their current duties.<\/p>\n
Benefits in Kind and the P11D<\/h2>\n
A benefit in kind arises when a company provides a director with something of personal value that is not specifically exempt under the tax rules. Common examples: private health insurance, a company car with private use, gym membership, or a mobile phone contract beyond the one-phone exemption.<\/p>\n
How benefits are reported:<\/strong> Historically, employers have reported all taxable benefits annually on a form called a P11D, submitted to HMRC by 6 July after the tax year ends. Employer’s NIC at 15% (25\/26 13.8%) on the total value of benefits is due by 19 July (22 July if paying electronically).<\/p>\nAn important change coming in April 2027:<\/strong> From 6 April 2027, employers will be required to report benefits in kind through the monthly payroll in real time, rather than on an annual P11D. The income tax on the benefit will be collected through PAYE and employer’s NIC will also be paid monthly. Two categories are excluded from this requirement for the time being \u2014 employment-related loans and living accommodation \u2014 for which P11D reporting remains available. P11Ds continue to be required for all benefits for tax years up to and including 2026\/27. Directors who run their own payroll should check that their software will be ready before April 2027.<\/p>\nA common misunderstanding about the Employment Allowance:<\/strong> The Employment Allowance (worth up to \u00a310,500 in 2026\/27) reduces a company’s employer NIC bill on salary and wages. It cannot be used against the Class 1A NIC charge on benefits in kind \u2014 that charge is entirely separate and must be paid in full regardless of how much Employment Allowance the company holds. Directors who assume unused Employment Allowance will absorb the BIK NIC charge are mistaken, and can face an unexpected bill as a result.<\/p>\nWhere a company qualifies for the Employment Allowance and has unused headroom, it is sometimes worth considering whether paying additional salary \u2014 rather than providing a benefit \u2014 would be more tax-efficient. Additional salary attracts employer NIC, but if that NIC is fully absorbed by the Employment Allowance, the net NIC cost is zero. A benefit in kind would have generated a 15% (25\/26 13.8%) charge with no offset available. The comparison requires a specific calculation, but the principle is worth exploring with an accountant.<\/p>\n
One important caveat: the Employment Allowance is not available to every company. A sole director who is the only person in the company earning above \u00a35,000 per year cannot claim it. The allowance only becomes available once at least one other person \u2014 a second director or an employee \u2014 is also paid above that threshold. A second director on nil pay or a token salary does not help.<\/p>\n
The Director’s Loan Account and the Section 455 Charge<\/h2>\n
When a company pays for something that is not a legitimate business expense, the amount is not simply lost \u2014 it is recorded as money the company has lent to the director. This record is called the Director’s Loan Account (DLA).<\/p>\n
As long as the amount is repaid to the company within nine months of the company’s financial year end, there are no additional consequences. But if the DLA remains overdrawn beyond that point, the company faces a Section 455 tax charge on the outstanding balance \u2014 currently 35.75%<\/strong> for loans made on or after 6 April 2026 (33.75% for loans made before that date). The rate is tied to the higher rate of dividend tax and increased by two percentage points at the start of the 2026\/27 tax year.<\/p>\nThis is not a fine or a penalty. It is a temporary tax that the company recovers once the loan is eventually repaid. But the timing can create a real cashflow problem: the charge is due alongside the corporation tax bill, and the repayment from HMRC only comes through in the accounting period when the loan is actually repaid \u2014 which could be years later.<\/p>\n
Directors who regularly use the company account for personal spending often accumulate a DLA balance without realising it \u2014 each disallowed purchase adds to the total. By the time the accountant reviews the year-end figures, the balance can be large enough to require urgent action. Reviewing the DLA position quarterly, rather than waiting for the year-end, is strongly advisable.<\/p>\n
HMRC Investigations: Less Rare Than Most Directors Assume<\/h2>\n
It is common for directors of small businesses to assume that HMRC investigations happen to other people \u2014 larger companies, serial offenders, obvious targets. The statistics tell a different story.<\/p>\n
In 2022\/23 HMRC opened around 299,000 tax enquiries<\/strong> \u2014 up from 247,000 in 2020\/21. Around 7% of all investigations are chosen at random<\/strong>, meaning any business can be selected regardless of whether it has done anything wrong. The government has committed additional funding to HMRC compliance activity, and the number of enquiries is increasing year on year.<\/p>\nWhen HMRC opens an investigation, the number of years it can look back at depends on what went wrong:<\/p>\n
\n- Up to 4 years<\/strong> \u2014 where a genuine mistake was made despite reasonable care being taken<\/li>\n
- Up to 6 years<\/strong> \u2014 where the error arose from careless behaviour<\/li>\n
- Up to 20 years<\/strong> \u2014 where the behaviour was deliberate<\/li>\n<\/ul>\n
On top of any unpaid tax, HMRC charges interest from the date the tax was due. Accuracy penalties range from 15%\u201330% of the unpaid tax for careless errors HMRC identifies themselves, up to 100% for deliberate and concealed behaviour.<\/p>\n
The practical implication: a disallowed expense that seems minor in isolation \u2014 a \u00a3500 client entertaining claim, a laptop with undocumented private use \u2014 can, if it is part of a pattern across several years, result in HMRC assessing multiple years simultaneously, with interest and penalties stacking up on each one.<\/p>\n
Good records, documented business purposes for every claim, and a basic expense policy are not administrative luxuries. They are what determines whether a compliance check is resolved quickly or becomes a prolonged and expensive process.<\/p>\n
\n
Frequently Asked Questions<\/h2>\n\n
\n
Can a director claim a mobile phone through the limited company?<\/h3>\n
<\/i><\/span>\n <\/div>\n\n
Yes, and the rule here is more generous than most directors realise. Under section 319 ITEPA 2003, the provision of one mobile phone by the company to a director is completely exempt from benefit in kind \u2014 including the handset, line rental, and the cost of private calls made on that phone. This applies even where the phone is used extensively for personal purposes. The exemption is limited to one phone per director; a second company phone would create a taxable benefit. Where the company pays for calls made on the director’s own personal phone (rather than providing a company phone), a different rule applies and only the business call costs are exempt.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n
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\n
Can the company pay for the director’s home broadband?<\/h3>\n
<\/i><\/span>\n <\/div>\n\n
If it is used wholly for business, yes \u2014 the full cost is deductible. If it is a domestic contract also used personally, only the business proportion is deductible. In practice, most directors find it simpler to claim the flat-rate homeworking allowance (\u00a36\/week) and avoid the need to calculate a proportion at all.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n
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\n
Can a director working from home claim a proportion of mortgage costs or rent?<\/h3>\n
<\/i><\/span>\n <\/div>\n\n
Mortgage interest \u2014 no. That is a personal financing cost and the company cannot claim it. A proportion of rent is possible if the director formally licences part of their home to the company at a market rate, with a proper written agreement, and declares the rental income on their personal tax return. For most sole directors the administration is not worth it compared to the flat-rate allowance.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n
\n
\n
What happens if a personal expense is accidentally put through the company?<\/h3>\n
<\/i><\/span>\n <\/div>\n\n
It goes onto the Director’s Loan Account. If repaid before the company’s year-end \u2014 or within nine months after it \u2014 there are no further consequences. If it stays outstanding beyond that point, the company faces a Section 455 charge on the balance \u2014 currently 35.75% for loans made on or after 6 April 2026. If the total overdrawn DLA exceeds \u00a310,000 at any point in the tax year, a separate charge arises on the notional interest. The DLA position should be reviewed regularly with an accountant \u2014 ideally quarterly.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n
\n
\n
Can client entertaining be claimed?<\/h3>\n
<\/i><\/span>\n <\/div>\n\n
No. Client entertaining is completely disallowed for corporation tax in the UK \u2014 there is no threshold, no partial allowance, and no exception for clearly business-related meals. Input VAT cannot be reclaimed either. The 50% entertainment deduction many people have heard of is a US rule; it does not apply in the UK.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n
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\n
Does the director’s own portion of a client meal create a personal tax charge?<\/h3>\n
<\/i><\/span>\n <\/div>\n\n
Not normally. Where a director hosts a client for business reasons \u2014 to discuss a project, maintain the relationship, or develop new business \u2014 their attendance is part of their employment duties, not a personal benefit. HMRC’s guidance accepts that in those circumstances the director’s share of the cost is incidental to the business entertaining, and no benefit in kind charge arises on them personally. The company still gets no corporation tax deduction and cannot reclaim the VAT, but the director faces no income tax charge on their portion of the bill. The position would be different if a director attended a client event purely as a personal perk with no genuine business duty attached to their attendance.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n
\n
\n
Can gym membership be claimed as a business expense?<\/h3>\n
<\/i><\/span>\n <\/div>\n\n
Almost certainly not, unless gym access is a direct operational requirement of the director’s trade (a personal trainer being the obvious exception). If the company pays for it, it is a taxable benefit in kind \u2014 the director pays income tax on the value, and the company pays NIC at 15% (25\/26 13.8%).<\/p>\n<\/p><\/div>\n<\/p><\/div>\n
\n
\n
What is the most tax-efficient way for a director to buy a laptop or computer?<\/h3>\n
<\/i><\/span>\n <\/div>\n\n
Buy it in the company’s name. The company gets 100% of the cost deducted against taxable profits in the year of purchase through the Annual Investment Allowance. If it is also used personally, the business-use percentage should be documented \u2014 the deduction is restricted to the business proportion, and the private-use element creates a taxable benefit. A purely business-use device avoids the complication entirely.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n
\n
\n
Do the same expense rules apply to a director who is also on PAYE?<\/h3>\n
<\/i><\/span>\n <\/div>\n\n
Broadly yes, though the personal expense test for employees is slightly stricter than the corporation tax test (it requires that the expense is “wholly, exclusively and necessarily” incurred \u2014 note “necessarily”, which is an additional hurdle). The simplest route for most owner-directors is to have the company pay legitimate business expenses directly, or reimburse them under a documented expense policy.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n
\n
\n
How often should the Director’s Loan Account be reviewed?<\/h3>\n
<\/i><\/span>\n <\/div>\n\n
At minimum at the year-end with an accountant. Where the company account is ever used for personal spending \u2014 even occasionally \u2014 quarterly review is strongly recommended. An overdrawn balance that quietly grows through the year can produce a Section 455 charge that is both unexpected and avoidable.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n
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What records does HMRC want to see if it investigates expenses?<\/h3>\n
<\/i><\/span>\n <\/div>\n\n
For each expense: a receipt or invoice showing the supplier’s name, date, and amount (plus VAT number if input VAT is being reclaimed); a note of the business purpose \u2014 who was there, what the meeting was about, what project it related to. For mileage: a log of dates, start and end points, business purpose, and miles travelled. HMRC is not looking for exhaustive paperwork on every minor purchase \u2014 it is looking for a pattern of records that demonstrates a genuine business and the ability to account for what is claimed. The single biggest risk factor in any compliance check is having no records at all.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n
\n
This article provides general information about UK tax rules applicable to limited company directors. It does not constitute professional tax advice. Rules and rates change; always verify the current position with a qualified adviser before making decisions.<\/p>\n
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Legislative References<\/h2>\n
The following legislation and HMRC guidance underpins the rules described in this article. These references are provided for professional and journalistic verification.<\/p>\n
\n\n\n| #<\/th>\n | Reference<\/th>\n | Subject<\/th>\n<\/tr>\n<\/thead>\n |
\n\n| 1<\/td>\n | CTA 2009 s.53\u201354<\/td>\n | Corporation tax deduction \u2014 wholly and exclusively test; apportionment<\/td>\n<\/tr>\n |
\n| 2<\/td>\n | ITEPA 2003 ss.337\u2013340<\/td>\n | Employment travel expenses \u2014 wholly, exclusively and necessarily<\/td>\n<\/tr>\n |
\n| 3<\/td>\n | ITEPA 2003 s.338<\/td>\n | Ordinary commuting \u2014 not deductible<\/td>\n<\/tr>\n |
\n| 4<\/td>\n | ITEPA 2003 s.339<\/td>\n | Temporary workplace definition<\/td>\n<\/tr>\n |
\n| 5<\/td>\n | ITEPA 2003 ss.229\u2013230<\/td>\n | Approved Mileage Allowance Payments \u2014 45p\/25p rates<\/td>\n<\/tr>\n |
\n| 6<\/td>\n | ITEPA 2003 s.316A<\/td>\n | Homeworking allowance \u2014 \u00a36\/week employer payment exemption<\/td>\n<\/tr>\n |
\n| 7<\/td>\n | ITEPA 2003 s.264<\/td>\n | Annual function exemption \u2014 \u00a3150\/head<\/td>\n<\/tr>\n |
\n| 8<\/td>\n | ITEPA 2003 s.255<\/td>\n | Work-related training \u2014 income tax and NIC exemption<\/td>\n<\/tr>\n |
\n| 9<\/td>\n | ITEPA 2003 Part 3<\/td>\n | Benefits in kind \u2014 charge to income tax<\/td>\n<\/tr>\n |
\n| 10<\/td>\n | ITEPA 2003 ss.174\u2013190<\/td>\n | Beneficial loan rules \u2014 director’s loan account over \u00a310,000<\/td>\n<\/tr>\n |
\n| 11<\/td>\n | CTA 2009 s.1298<\/td>\n | Business entertaining \u2014 corporation tax disallowance<\/td>\n<\/tr>\n |
\n| 12<\/td>\n | CTA 2010 s.455<\/td>\n | Director’s loan account \u2014 35.75% tax charge on overdrawn balance (loans from 6 April 2026); 33.75% for earlier loans<\/td>\n<\/tr>\n |
\n| 13<\/td>\n | CAA 2001 ss.38B\u201351<\/td>\n | Annual Investment Allowance \u2014 plant and machinery<\/td>\n<\/tr>\n |
\n| 14<\/td>\n | Companies Act 2006 ss.386\u2013388<\/td>\n | Accounting records \u2014 duty to keep and six-year retention<\/td>\n<\/tr>\n |
\n| 15<\/td>\n | TMA 1970 s.12B<\/td>\n | Business records \u2014 obligation to retain to support tax return<\/td>\n<\/tr>\n |
\n| 16<\/td>\n | TMA 1970 s.34<\/td>\n | HMRC assessment time limit \u2014 4 years (reasonable care)<\/td>\n<\/tr>\n |
\n| 17<\/td>\n | TMA 1970 s.36<\/td>\n | HMRC assessment time limit \u2014 6 years (careless), 20 years (deliberate)<\/td>\n<\/tr>\n |
\n| 18<\/td>\n | Finance Act 2007 Sch.24<\/td>\n | Accuracy penalties<\/td>\n<\/tr>\n |
\n| 19<\/td>\n | VAT (Input Tax) Order 1992<\/td>\n | VAT blocked on business entertaining<\/td>\n<\/tr>\n |
\n| 20<\/td>\n | HMRC BIM37600<\/td>\n | Apportionment \u2014 codified basis under CTA 2009 s.54(2)<\/td>\n<\/tr>\n |
\n| 21<\/td>\n | HMRC BIM47820<\/td>\n | Use of home as office \u2014 director charging rent to own company<\/td>\n<\/tr>\n |
\n| 22<\/td>\n | HMRC BIM46400<\/td>\n | Professional fees \u2014 allowable and disallowable costs<\/td>\n<\/tr>\n |
\n| 23<\/td>\n | HMRC BIM42526<\/td>\n | Training costs \u2014 revenue vs capital distinction<\/td>\n<\/tr>\n |
\n| 24<\/td>\n | HMRC EIM05231<\/td>\n | Subsistence benchmark scale rates<\/td>\n<\/tr>\n |
\n| 25<\/td>\n | HMRC EIM31370<\/td>\n | Mileage record-keeping requirements<\/td>\n<\/tr>\n |
\n| 26<\/td>\n | HMRC EIM21001<\/td>\n | Benefits code \u2014 general principles<\/td>\n<\/tr>\n |
\n| 27<\/td>\n | HMRC Notice 700\/65<\/td>\n | VAT and business entertaining<\/td>\n<\/tr>\n |
\n| 28<\/td>\n | HMRC BIM47825<\/td>\n | Use of home: apportionment examples (source of worked examples in this article)<\/td>\n<\/tr>\n |
\n| 29<\/td>\n | HMRC EIM21729<\/td>\n | Corporate hospitality: director\/employee attendance at client entertaining \u2014 when BIK arises and when it does not<\/td>\n<\/tr>\n |
\n| 30<\/td>\n | ITEPA 2003 s.319<\/td>\n | Mobile phone exemption \u2014 one phone per director\/employee exempt from BIK including private use<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":" Every pound a company spends on a legitimate business expense reduces its taxable profit. 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