When the benefits and expenses regime was overhauled in 2016 HMRC withdrew its long-standing agreement for overnight allowances paid to truck drivers. It’s now agreed a new deal. What’s the full
story?
Published 13.10.2017
Business travel expenses which you pay or reimburse to your employees are now exempt from tax and NI, as long as HMRC’s conditions are met. What are these and how can you be sure of meeting them?
Published 19.05.2016
Your employees’ subsistence expenses claims have been getting out of hand so you want to set a fixed rate. The figure you have in mind is higher than HMRC’s suggested amount; does this mean PAYE tax
and NI are due on the excess?
Published 27.11.2013
Reimbursing your employees the cost of their business travel etc. is tax and NI-free. But could paying a fixed-rate allowance instead make them better off and save you time and effort into the
bargain?
Published 28.11.2011
As an employer you decide if expenses you pay or reimburse your employees are exempt or liable to PAYE tax and NI. HMRC says if you get it wrong it will hold you liable for the lost tax and NI. Is
that right?
Published 19.03.2019
Five years ago HMRC introduced flat rate tax-free allowances that employers could pay their staff when they travel on business. The rates haven’t increased since. Is there still room for you to gain
from these?
Published 05.09.2013
The rules for benchmark subsistence rates changed in April 2016, and they can no longer be used in a salary sacrifice arrangement. What are the changes and is there still a way to use benchmark
payments tax efficiently?
Published 19.01.2017
You use HMRC’s approved benchmark rates when you pay your employees for subsistence when they travel for work. The trouble is, if you follow HMRC’s latest advice you may be costing yourself VAT.
What’s the full story?
Published 05.02.2019
Two directors of our subscriber’s company live over 100 miles from its head office. As they are required to attend board meetings there, can the company reimburse or pay their travel and
accommodation expenses tax and NI free?
Published 22.09.2020
With fuel prices hitting new highs, your employees are saying that HMRC’s mileage rates for business use of their cars are no longer enough. You’re willing to pay more but what tax and NI costs might
this trigger and can you mitigate them?
Published 24.03.2022