Guidance
Appendix A – table of reporting requirements (490: Employee travel)
Find a table of reporting requirements for employee travel.
| Type of payment | Reporting for tax | Reporting for National Insurance contributions | |
|---|---|---|---|
| A | Employer reimburses or otherwise meets up to the full cost of business travel. | Nothing to report. | Nothing to report. |
| B | Employer makes payment (or provision for travel) and the payments (or the value of any provision for travel) are more than the full cost of the business travel. PAYE Settlement Agreement (PSA) in place. | Nothing to report. | If payment exceeds the full cost of travel, National Insurance contributions will be due on the excess and on any tax payable by the employer under the PSA. The National Insurance contributions must be accounted for by 19 October after the end of the tax year (same as the PSA). |
| C | As in B above but no PSA in place. | Everything paid or provided to the employee, and any amount repaid (made good) by the employee, must be reported on P11D and copied to employees. Where payment exceeds full cost of travel operate PAYE on the full amount. |
If payment exceeds the full cost of travel, Class 1 National Insurance contributions will be due on the excess and should be accounted for in the pay period. Any Class 1A National Insurance contributions due in respect of the value of any provision for travel should be accounted for on the P11D(b). |
| D | Employer provides a travel voucher for example an air or rail ticket. | If the voucher is for business travel there will be nothing to report. If the voucher is for private use tax will be due on the cost of providing the voucher and it should be payrolled if you’re registered to payroll benefits or reported on P11D. | If the voucher is for business travel there will be nothing to report. If the voucher is for private use Class 1 National Insurance contributions will be due on the cost of providing the voucher and should be accounted for in the pay period. |
| E | Employer pays direct for an employee’s business travel costs, for example settles the employee’s hotel bill. | Nothing to report. | Nothing to report. |
| F | Employer pays directly for full travel costs incurred when employee is attending a work-related training course. | Nothing to report. | Nothing to report. |
| G | Employer provides overnight accommodation at conference centre for employees attending conference. | Nothing to report. | Nothing to report. |
| H | Employer makes mileage expenses payments for business travel in employee’s own vehicle. | Go to paragraph 6.3 of National Insurance contributions and employee travel expenses (490: Chapter 6). | Go to paragraph 6.3 of National Insurance contributions and employee travel expenses (490: Chapter 6). |
Published 28 March 2014