HMRC has changed its guidance on home-to-work travel costs where an employee’s home is their workplace. How might this affect your right to tax relief?
Published 30.04.2024
Travel to and from work is regarded by the Taxman as ordinary commuting and hence not tax deductible. However, if your employee is “on call” you may need to pay them their travelling expenses. How
can you do this and still save tax?
Published 29.03.2007
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
In a recent case the tribunal ruled that a home office can count as a permanent workplace for company directors. Does this mean the cost of travel from there to your main workplace is tax deductible?
Published 03.10.2012
One of our subscribers has arranged to tack on a few days to his family holiday so he can visit a few prospective clients. His accountant has told him that he can’t claim any of the costs relating to
the trip. Is this correct?
Published 04.02.2020
You’re sending one of your employees to mainland Europe for a job that will take several months to complete. What’s the tax and NI position if you pay for a return trip to the UK for purely private
reasons?
Published 06.07.2022
The First-tier Tribunal (FTT) has considered the tax treatment of an employee’s travel costs while working at various remote sites. The ruling is of special interest if your employees work at sites
for extended periods. What did the FTT say?
Published 02.11.2020
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
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
The tribunal recently ruled in a case involving what counts as business mileage. This decision might have serious and wide ranging consequences for taxpayers who have more than one place of work.
What’s the full story?
Published 02.04.2013