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.


Published 28 March 2014