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Close up of a British army uniform, a poppy and a UK flag patch
Updated on 6 April 2026

Armed forces: special allowances and expenses

In addition to your regular pay, the armed forces also pay some of the costs you incur as a result of doing your job. Here we look at the tax implications of these additional payments. 

a blue car with a pink piggy bank and car key on the bonnet
Updated on 1 June 2026

Employment expenses: using your own car

We set out the main rules that apply when you use your own car or van for business travel. We consider other costs you may incur when travelling on business and how to claim tax relief on them in our general guidance on travel expenses.

A toy aeroplane sat on top of a red calculator.
Updated on 6 April 2026

Employment expenses: travel

If you are an employee and you pay for travel expenses that are related to your job, but these are not reimbursed by your employer, you might be able to get tax relief. This is a complex area, but we cover the main points below.

A calculator showing the word 'EXPENSES' on the screen, in the background charts and graphs can be seen
Updated on 6 April 2026

Employment expenses

We look at employment expenses and the related tax treatment. If you are an employee, you may incur certain business expenses yourself. The tax treatment depends on whether your employer pays or reimburses you for them and whether they relate to doing your job.

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