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
HMRC has started an enquiry into some of the travel and subsistence costs you reimbursed to your employees. It says they are excessive and therefore count as a taxable perk. Can this really be
correct?
Published 13.10.2016
As an employer if you reimburse an expense to an employee you’re required to decide if it’s tax deductible. If it’s not, PAYE tax and NI are payable as it if were salary. But how can this rule work
if you pay employees an advance of expenses?
Published 09.01.2017
When preparing figures for your P11D returns for 2022/23 your bookkeeper noticed PAYE tax and NI hadn’t been deducted from expenses not covered by the general exemption. How can you correct the
problem at this late stage?
Published 03.05.2023
Your firm has a policy that all business travel must be standard or economy class. If, at your expense, you decide to upgrade your train journey to first class so you can work en route, can you claim
a tax deduction for the extra cost?
Published 15.02.2018
During the recent rail strikes several of your employees made alternative travel arrangements to commute to work. To recognise their efforts you want to reimburse their extra travel costs. How should
you account for any tax and NI on this?
Published 21.09.2022
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
Your company has landed a blue-chip contract, but it means you working abroad for a few months. Your company will pay for you to return to the UK mid-contract to see your family, but is there a more
attractive and equally tax-efficient alternative?
Published 16.05.2017
You can reimburse employees for the costs they incur in using personally-owned equipment for work, e.g. a laptop and printer. Calculating how much to pay is fiddly so can you give them a flat rate
allowance instead?
Published 07.10.2015