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Tax and reporting rules for employers who provide transport subsistence expenses for employees.
As an employer paying your employees’ travel costs, you have certain tax,…
You’ll be exempt from reporting or paying anything if the cost is for: a…
You must report your employees’ travel to HM Revenue and Customs (unless…
The following guides contain more detailed information: travel expenses…
What travel expenses qualify for tax relief.
Find out what amount of tax relief your employee is entitled to for business journeys.
Basic information about the tax and National Insurance contributions treatment of business travel by employees.
What qualifies as ordinary commuting and private travel for tax purposes.
Find out what the reporting requirements are for an employer reimbursing or paying an employee’s non-exempt travel expenses.
Find out about the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.
Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.
Find a table of reporting requirements for employee travel.
Find out information about employee incidentals overnight expenses for business travel.
Find out what responsibilities your employee has and the records they need to keep when claiming travelling expenses.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
What systems and processes employers are expected to follow to pay travel expenses to their employees.
If you’re travelling abroad, it's important to take out appropriate travel insurance before you go.
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
Updated instructions and guidance for the NHS following amends to regulations in April 2010.
Don’t include personal or financial information like your National Insurance number or credit card details.
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