Collection
Tax and National Insurance contributions for employee travel: 490
Use this guidance to find out the tax and National Insurance contributions treatment of business travel by employees.
This guidance explains what employers and employees need to do when working out what travel expenses can be claimed and how to apply the legislation on employee travel.
References to the relevant legislation are shown at the top of each paragraph. If you’re in doubt, consult the wording of the statute on the legislation website.
Documents
- Overview of tax and National Insurance contributions for employee travel (490: Chapter 1)
- When travel qualifies for tax relief (490: Chapter 2)
- Ordinary commuting and private travel (490: Chapter 3)
- Safeguards against abuse of employee travel tax relief (490: Chapter 4)
- Business journeys tax relief (490: Chapter 5)
- National Insurance contributions and employee travel expenses (490: Chapter 6)
- Special tax rules on foreign travel (490: Chapter 7)
- Tax rules on other types of travel and related expenses (490: Chapter 8)
- Employers’ reporting requirements for travel expenses (490: Chapter 9)
- Expenses exemption and PAYE Settlement Agreements (490: Chapter 10)
- Employer compliance for travel expenses (490: Chapter 11)
- Employees’ responsibilities for travel expenses (490: Chapter 12)
- Appendix A – table of reporting requirements (490: Employee travel)
- Glossary of terms for tax and National Insurance contributions for employee travel (490: Employee travel)
Published 28 March 2014