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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…
Find out what amount of tax relief your employee is entitled to for business journeys.
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.
What qualifies as ordinary commuting and private travel for tax purposes.
Find out information about employee incidentals overnight expenses for business travel.
Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.
What travel expenses qualify for tax relief.
Basic information about the tax and National Insurance contributions treatment of business travel by employees.
Find out what responsibilities your employee has and the records they need to keep when claiming travelling expenses.
Find a table of reporting requirements for employee travel.
Find out what the reporting requirements are for an employer reimbursing or paying an employee’s non-exempt travel expenses.
Information for students about what living cost funding is available (including student finance for 2024 to 2025 and 2023 to 2024) for those living in England.
Find out more information on relocation expenses and benefits that qualify for exemption.
If you’re travelling abroad, it's important to take out appropriate travel insurance before you go.
Tax and reporting rules for employers who provide or pay for employees' holidays
How employers can protect themselves against employees abusing tax relief for their travel.
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.
Tax and reporting rules for employers covering the cost of employees using their own vehicles for business travel
Don’t include personal or financial information like your National Insurance number or credit card details.
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