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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 what responsibilities your employee has and the records they need to keep when claiming travelling expenses.
What systems and processes employers are expected to follow to pay travel expenses to their employees.
Find out what the reporting requirements are for an employer reimbursing or paying an employee’s non-exempt travel expenses.
What travel expenses qualify for tax relief.
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.
Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.
Find out about the National Insurance contributions rules for employee travel expenses.
Travel grants for students including medical and dental students - travel costs, Erasmus placements, how to apply, eligibility, travel expenses forms.
Information about allowable travel expenses and rules when submitting a claim under a graduated fee scheme.
Tax and reporting rules for employers covering the cost of employees using their own vehicles for business travel
What qualifies as ordinary commuting and private travel for tax purposes.
This Tax Information and Impact Note is about tax exemption for travel expenses of members of local authorities.
Find out about travelling and subsistence expenses for an employee's spouse when they accompany them on business trips.
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.
Use this guidance to find out the tax and National Insurance contributions treatment of business travel by employees.
Don’t include personal or financial information like your National Insurance number or credit card details.
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