- HM Revenue & Customs
- Part of:
- Payroll publications for employers, HM Revenue and Customs: leaflets, factsheets and booklets, and PAYE
- 28 March 2014
- Last updated:
- 18 April 2016, see all updates
This guide describes the tax and National Insurance contributions (NICs) treatment of business travel by employees.
PDF, 472KB, 77 pages
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This guide sets out HM Revenue and Customs approach in applying the legislation on employee travel.
Published: 28 March 2014
Updated: 18 April 2016
- New pdf available for 2016 tax year.
- Extensive changes made to the PDF to reflect the promise made to update the guidance stemming from the Office of Tax Simplification review.
- First published.