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HMRC internal manual

Employment Income Manual

Travel expenses: general: directors' travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration: example

A director of a company that runs the annual parish carnival visits a number of marquee specialists to discuss his requirements. The company is not run with a view to dividends and the director is not paid a wage for the work he does. The company reimburses his travelling expenses.

Extra-Statutory Concession A4(b) applies and the director is not taxed on the travelling expenses paid to him.