Guidance

490: Employee travel - a tax and National Insurance contributions guide

This guide describes the tax and National Insurance contributions (NICs) treatment of business travel by employees.

Document

490: Employee travel - a tax and NICs guide for employers

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Details

This guide sets out HM Revenue and Customs approach in applying the legislation on employee travel.

Published 28 March 2014
Last updated 18 April 2016 + full page history
  1. New pdf available for 2016 tax year.
  2. Extensive changes made to the PDF to reflect the promise made to update the guidance stemming from the Office of Tax Simplification review.
  3. First published.