If you provide extras like transport to employees for private travel, this becomes a benefit and is subject to National Insurance as well. If you reimburse employees at higher rates, these become earnings (like salary), and are subject to PAYE and National Insurance. Some expenses like fuel and meals have fixed rates. There are some exceptions to this rule, especially where you’re paying HMRC’s advisory rates, or where you’ve applied for a specific exemption. Travel expenses for employersĮmployers are required to report all travel expenses paid to employees during the year. So if travelling is your job, or if you have to visit a specific location in order to do your job, this is business travel.Ĭrucially, “ordinary commuting” is explicitly not counted as business travel. This usually means visiting a temporary workplace or site outside of their regular commute. Journeys to or from a place they have to attend in the performance of their duties (travel to a place where attendance is in the performance of the duties). Journeys employees make in the performance of their duties (where travel is part of their duties) There can easily be portions of a business trip that look like personal travel, and vice versa.Īccording to HMRC, only two types of travel qualify as “business” trips: It’s simply not always clear cut whether a trip is entirely for personal or business reasons. The distinction between these two forms of travel is a common cause of confusion. It’s not always clear exactly what counts as each. Part of what makes all this tricky is the overlap between private and business travel. top up of travel card also used for non-work.ĭinner and breakfast when staying overnight. Travel costs not exclusively for work e.g. Overnight accommodation on work journeys. Parking fines, speeding tickets and other penalties. Normal commute to and from permanent workplace.įood and drink on work journeys outside normal commute - actual or day rates. Travel other than commute to and from permanent workplace.
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