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HMRC internal manual

Employment Income Manual

Tax treatment of engineering design employees: travelling and subsistence allowances

The Federation of Engineering Design Companies has circulated to its members guidelines on the payment of travelling and subsistence allowances to employees of Federation members and the taxation treatment of such allowances. A copy of the guidelines is given below beginning at EIM62605.

Paragraphs 6 to 9 of the guidelines deal with the taxation treatment of the allowances. These paragraphs were agreed with the former Inland Revenue but they apply to the travel rules relevant to 1997/98 and earlier years only and so they have not been reproduced here.

There is guidance on travel at EIM31800. The travel rules apply to employees in the engineering design industry in the same way as they apply to all other employees. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)