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Tax and reporting rules for employers who provide transport subsistence expenses for employees.
As an employer paying your employees’ travel costs, you have certain tax,…
You’ll be exempt from reporting or paying anything if the cost is for: a…
You must report your employees’ travel to HM Revenue and Customs (unless…
The following guides contain more detailed information: travel expenses…
Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.
Find out about the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.
What travel expenses qualify for tax relief.
What qualifies as ordinary commuting and private travel for tax purposes.
Find out what the reporting requirements are for an employer reimbursing or paying an employee’s non-exempt travel expenses.
Find out what responsibilities your employee has and the records they need to keep when claiming travelling expenses.
It is your responsibility to make sure you can access enough money to pay for all your costs and to avoid getting into financial difficulties abroad.
Find out what amount of tax relief your employee is entitled to for business journeys.
Find out information about employee incidentals overnight expenses for business travel.
If you’re travelling abroad, it's important to take out appropriate travel insurance before you go.
FCDO travel advice aims to inform British nationals so they can make decisions about travelling abroad. This page sets out how the FCDO assesses risks and compiles travel advice.
Tax and reporting rules for employers covering the cost of employees using their own vehicles for business travel
FCDO travel advice for Guatemala. Includes safety and security, insurance, entry requirements and legal differences.
Find a table of reporting requirements for employee travel.
Find out about the special tax rules that give extra tax relief for travel by some employees who work abroad, or come from abroad to work in the UK.
Basic information about the tax and National Insurance contributions treatment of business travel by employees.
What systems and processes employers are expected to follow to pay travel expenses to their employees.
Travel and hospitality used by HM Treasury senior officials at Senior Civil Service 2 (or equivalent) and above.
Don’t include personal or financial information like your National Insurance number or credit card details.
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