Expenses and benefits: credit, debit and charge cards
What's exempt
You do not have to report or pay anything to HM Revenue and Customs (HMRC) if all the following apply:
- you鈥檝e authorised your employee to make the purchase
- your employee makes it clear during the purchase that they鈥檙e acting on behalf of your business
- the supplier accepts that the purchase is on behalf of your business
- your employee is not making (for example, fuel for a company car, parking spaces or incidental overnight expenses)
Salary sacrifice arrangement
You do have to report the charges if they are part of a salary sacrifice arrangement.