Expenses and benefits: travel and subsistence

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As an employer paying your employees’ travel costs, you have certain tax, National Insurance and reporting obligations.

This includes costs for:

  • providing travel
  • reimbursing travel
  • accommodation (if your employee needs to stay away overnight)
  • meals and other ‘subsistence’ while travelling

Subsistence includes meals and any other necessary costs of travelling, for example parking charges, tolls, congestion charges or business phone calls.

There are different rules for reporting expenses relating to public transport.