@ Date. 09/04/15 found at of Booklet If you are not happy with this reply, you may request. We have chosen to adopt the benchmark scale rates introduced by HMRC from 6th April The – ). You can . For further information see ‘Employee travel: A tax and NIC’s guide for employers’ , on If an employee needs to stay away.

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Is this page useful? This guide sets out HM Revenue and Customs approach in applying the legislation on employee travel. Thank you for your feedback. To help us improve GOV. The Government intends to remove this concession in the near future. helpsheeets

The means of transport from home to work, and its cost, are normally the responsibility of the employee. This condition is not contentious and is not referred to again in this guidance.

However, for the concession to apply, certain conditions must be met: Explore the topic PAYE. Even though the total number of taxi journeys in the year is no more than 60, the exemption in s.

The provision of transport will then become a taxable benefit. Please tell us what format you need.

¶ Provision of transport home | Croner-i Tax and Accounting

Skip to main content. As with any benefit or expense provision, employers who provide late night taxis home for their staff must be able to show hmtc they have treated the provision correctly for the purposes of tax and NICs.


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. This is not correct.

¶187-500 Provision of transport home

This sets out as 940. Employee travel – a tax and National Insurance contributions guide has been added for It can only apply when the late working conditions mentioned in the first bullet above are satisfied in full.

Footnote For information, visit http: This guide describes the tax and National Insurance contributions NICs treatment of business travel by employees. That will not be the case where an employee is simply hhelpsheets access to a taxi service available after 9 p. For information, visit http: Contact us to discuss your requirements. Tax implications Where the provision of transport is a regular feature of work, 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.

Published 28 March Last updated 6 March — see all updates. Request an accessible format. Maybe Yes this helpsueets is useful No this page is not useful Is there anything wrong with this page? HMRC would regard work to home travel by such means as subject to the normal employee travel rules.

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

The maximum number of documents that can be ed at once is However, this does not mean that it is necessary for the employer to certify in advance the use of a taxi. 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. UK uses cookies to make the site simpler. 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. Employee travel – a tax and National Insurance contributions guide.


Request a non-obligation demo to find out! In order to allow your request to proceed we have automatically split your selection into separate batches each containing a maximum of documents.

It is not sufficient for an employer to have a published protocol setting out the circumstances in which helpshets employee can have access to the use of a late night taxi, if nothing is done to ensure that it is applied correctly and that the checking system the employer has put in place to do so is capable of audit.

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. There may, however, be some situations where the employer provides or arranges for transport home, e.