Commentary

A6.970 Travel and subsistence

Administration and compliance

A6.970 Travel and subsistence

A6.970 Travel and subsistence

Where an employee undertakes a business journey regarded as a business expense, associated subsistence should also be regarded as a business expense. However, some expenses, such as home to work travel and accommodation provided at or near the permanent workplace, are not. In addition, the incorrect reimbursement of private mileage by the employer could impact on the tax and NI treatment of company car fuel benefit and van fuel benefit.

HMRC will look to establish the type of expenses payments made, to whom they are paid and in what circumstances. It will check what claims procedures are

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