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How to tax mileage allowance payments and passenger payments for employee business travel.
Tax and reporting rules for employers covering the cost of employees using their own vehicles for business travel
As an employer, you have certain tax, National Insurance and reporting…
If you make payments to employees above a certain amount, you’ll have to…
You might have to deduct and pay National Insurance on payments relating…
If your employee carries another employee in their own car or van on a…
The following guides contain more detailed information: employees using…
Find out what certain terms mean that are connected to employee travel.
Find out about advisory fuel rates for company car users, when you can use them, and how they're calculated.
Find out about the private use of company cars and vans and when a benefit charge is incurred.
What qualifies as ordinary commuting and private travel for tax purposes.
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.
Check which rates of Air Passenger Duty you need to pay if you’re a plane operator, and how to fill in your return to HMRC.
Find out about the National Insurance contributions rules for employee travel expenses.
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