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Travel and subsistence

19 February 2016

The system of employee benefits and taxes for those who travel for the purposes of work is undergoing change.  

Every day the roads and railways of this country are filled with employees travelling as part of their jobs, and incurring a host of costs and expenses along the way. The system of benefits and taxation that has built up around this essential economic activity is grouped together under the name 'travel and subsistence'.

To save individual employees from bearing the costs that can come from bringing in new customers, servicing existing ones or attending events, courses and conferences, employers will often pay for them.

This in turn will have implications for a company's tax, national insurance and reporting requirements.

The article also includes information on:

  • The basics
  • Exemptions
  • The 2 rules
  • A changing framework
  • Reporting - business tax, private travel and public transport  


To view this article in full, please click here



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