Travel and subsistence regulations

The Income Tax (Approved Expenses) Regulations SI 2015/1948 define ‘qualifying travel’ and set out the approved method of paying or reimbursing standard meal allowances for the purposes of the new expenses exemption allowing employers to pay specified expenses to their employees from 6 April 2016 without the need to obtain a dispensation from HMRC. A draft version was published for comment between July and September 2015 and these final regulations come into force on 21 December 2015.