EIM31925 - Travel expenses: general: directors' travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration

Extra-Statutory Concession A4(b)

Where:

  • a director gives his or her services to a company without remuneration and
  • the company is not run with a view to dividends (for example, a company owning a hall or sports ground, or running a club)

the director is treated by concession as not assessable on any travelling expenses that are paid to him or her.

»Ê¹ÚÌåÓýapp application of this concession is illustrated by example EIM31930.

This part of Extra Statutory Concession A4 has effect in relation to expenses incurred before 6 April 2014. For expenditure incurred on or after 6 April 2014, section 241A ITEPA 2003 will apply.