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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies: introduction

“1. IntroductionParagraphs 2 to 5 below set out the basis on which FEDC [the Federation of Engineering Design Companies] advises its members to pay travelling and subsistence allowances. Paragraphs 6 to 9 contain guidelines agreed with the Inland Revenue on how these allowances should be treated for tax purposes.”

Note: paragraphs 6 to 9 are not reproduced for the reason given at EIM62600.