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HMRC internal manual

Employment Income Manual

Particular benefits: services of travel buddy

If a disabled person needs help to go on holiday and an employee of a company which provides support and/or care in these circumstances accompanies the disabled person on holiday to help with everyday needs, no benefit arises to the employee in respect of the costs of travel and/or accommodation.

The employee is not on holiday but is working to support the disabled person on holiday. This person is performing the duties of employment in a caring capacity. The carer is sometimes referred to as a “travel buddy”.