Guidance
Travelling and subsistence expenses (480: Chapter 8)
Find out about the current rules for employee business travel and subsistence.
Overview
皇冠体育app current rules on the tax treatment of business travel by employees came into effect on 6 April 1998. 皇冠体育app rules are explained in detail in the 490 Employee travel 鈥� A tax and National Insurance Contributions guide for employers.
皇冠体育app travel and subsistence rules changed from 6 April 2016 for workers providing their services through certain employment intermediaries (including employment businesses, umbrella companies and personal service companies).
Updates to this page
Published 30 December 2019