Market leading insight for tax experts
View online issue

Travel and subsistence for employers

printer Mail

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 A number of important changes have been made to remove outdated examples that no longer reflect modern working practices and provide further examples to improve clarity.

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 A number of important changes have been made to remove outdated examples that no longer reflect modern working practices and provide further examples to improve clarity.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.

Issue: 1276
Categories: News , Employment taxes
EDITOR'S PICKstar
Top