For further information, see ‘Employee travel: A tax and NIC’s guide for employers ‘, on If an employee needs to stay away. For further information see ‘Employee travel: A tax and NIC’s guide for employers’ , on If an employee needs to stay away. be accessed at the following website addresses: revenue. –

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This sets out as follows:. The fact that the 60 journey limit is exceeded in a tax year does not disqualify any of the first 60 such journeys from the exemption. In order to allow your request to proceed we have automatically split your selection into separate batches each containing a maximum of documents.

Find out more about cookies. UK uses cookies to make the site simpler. Section is not an annual allowance; it provides an exemption from the income tax charge that would otherwise arise on the provision of a taxi home. However, this does not mean that it is necessary for the employer to certify in advance the use of a taxi.

What were you doing? Employee travel – a tax and National Insurance contributions guide has been added for Request an accessible format. This content requires a Croner-i Tax and Accounting subscription. This guide describes the tax and National Insurance contributions NICs treatment of business travel by employees.

Contact us to discuss your requirements. The Government intends to remove this concession in the near future. Some employee may be provided with a taxi from work to home once a week.


PDFKB73 pages. Where an employer believes that the exemption in s. However, for the concession to apply, certain conditions must be met: Employee travel – a tax and National Insurance contributions guide.

For the exemption to apply, these conditions must be satisfied on each occasion that an employee is provided with a taxi for a journey from work to home.

490: Employee travel – a tax and National Insurance contributions guide

Skip to main content. To help us improve GOV. For information, visit http: It can only apply when the late working conditions mentioned in the first bullet above are satisfied in full. Is this page useful? Even though the total number of taxi journeys in the year is no more than 60, the exemption in s.

HMRC travel expenses helpsheet pdf “permanent workplace”

If you use assistive technology such as a screen reader and need a version of this document in a more accessible format, please email different. Maybe Yes this page is useful No this page is not useful Is there anything wrong with this page? However, for the helpsheers to apply, certain conditions must be met:. Request a non-obligation demo to find out! Published 28 March Last helpsheetz 6 March — see all updates.

Conversely, if an employee is provided with a taxi on more than helpsheets occasions in circumstances where all the late working conditions are satisfied, the exemption will apply only to the first 60 such occasions. There may, however, be some situations where the employer 4900 or arranges for transport home, e.


The figure of 60 in the second bullet point above merely puts a ceiling on the number of journeys that can be treated as exempt from tax and NICs even where all the late working conditions are satisfied. This guide helpshefts out HM Revenue and Customs approach helpshsets applying the legislation on employee travel.

Thank you for your feedback. As with any benefit or expense provision, employers who provide late night taxis home for their staff must be able to show that they have treated the provision correctly for the purposes of tax and NICs. You are currently attempting to documents. It will help us if you say what assistive technology you use. Tax implications Where the provision of transport is a regular feature of work, e.

The means of transport from home to work, and its cost, are normally the responsibility of 940 employee. The provision of transport will then become a taxable benefit.

¶187-500 Provision of transport home

Log in No subscription? This condition is not contentious and is not referred to again in hhelpsheets guidance. No tax charge arises where transport between home and work is provided for a disabled employee ITEPAs.