Taking on voluntary staff
Volunteers and tax requirements
Guide
You may ask for an exemption from HM Revenue & Customs (HMRC) not to report expenses or benefits that are not taxable - this would include expenses paid to volunteers for carrying out volunteering for your business.
You do not have to report certain business expenses and benefits like:
- business travel
- phone bills
- business entertainment expenses
- uniform and tools for work
You do not need to apply for an exemption if you’re paying HMRC’s benchmark rates for allowable expenses.
The exemption also means that the expenses or benefits do not count as earnings for NIC purposes.
For further details see expenses and benefits for employers.
