[]
In this section:

Schemes that reduce expenses and benefits paperwork

Dispensations There’s no tax, NICs or end-of-year reporting for many routine business expenses and benefits if you apply for a dispensation

PAYE Settlement Agreements (PSAs) Cut out end-of-year reporting for minor, irregular and hard-to-value expenses and benefits – with a PSA you just pay the tax and NICs

Business Link access to better business - opens Business Link homepage in a new window | © Crown Copyright | Terms & conditions | Privacy policy | Accessibility | Directgov straight through to public services - opens Directgov homepage in a new window