HMRC has published an updated Booklet 490 Employee Travel – a tax and NICs guide. A number of important changes have been made to remove outdated examples that no longer reflect modern working practices and provide further examples to improve clarity.
The updated guidance includes non-executive directors attendance at board meetings, phased construction projects and employees with dual workplaces. A further update is expected later in the year on the exemption for business expenses due to take effect from 6 April 2016. See www.bit.ly/1EWgRpm.
HMRC has published an updated Booklet 490 Employee Travel – a tax and NICs guide. A number of important changes have been made to remove outdated examples that no longer reflect modern working practices and provide further examples to improve clarity.
The updated guidance includes non-executive directors attendance at board meetings, phased construction projects and employees with dual workplaces. A further update is expected later in the year on the exemption for business expenses due to take effect from 6 April 2016. See www.bit.ly/1EWgRpm.
