Guidance
Travelling and subsistence expenses (480: Chapter 8)
Find out about the current rules for employee business travel and subsistence.
Overview
The current rules on the tax treatment of business travel by employees came into effect on 6 April 1998. The rules are explained in detail in the 490 Employee travel – A tax and National Insurance Contributions guide for employers.
The travel and subsistence rules changed from 6 April 2016 for workers providing their services through certain employment intermediaries (including employment businesses, umbrella companies and personal service companies).
Published 30 December 2019