How to handle tax on travel and subsistence

Alastair Kendrick

Alastair Kendrick considers points to review in practice

The travel and subsistence rules have largely remained unchanged since their introduction in 1998 and the legislation can be found in ITEPA 2003 Chapter 2 commencing at s 337.

At the time it was intended that they would be made relevant for the 21st century so the historical reference to the horse was removed as well as the concept of triangular travel which governed the amount of travel costs which could be claimed by an employee free of income tax.

The travel rules are fairly comprehensive and it is not surprising that they feature so often in areas of dispute at the time of an employer compliance review by HMRC. There are common threads of issues that arise.

Employee’s base

It is normally a matter...

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Alastair Kendrick considers points to review in practice

The travel and subsistence rules have largely remained unchanged since their introduction in 1998 and the legislation can be found in ITEPA 2003 Chapter 2 commencing at s 337.