Travel and subsistence Feb 2016

Every day the roads and railways of this country are i lled with employees travelling as part of their jobs, and incurring a host of costs and expenses along the way. The system of benei ts and taxation that has built up around this essential economic activity is grouped together under the name ‘travel and subsistence’.

To save individual employees from bearing the costs that can come from bringing in new customers, servicing existing ones or attending events, courses and conferences, employers will often pay for them. This in turn will have implications for a company’s tax, national insurance and reporting requirements.

crozierjonespwp_apu_feb16_travelandsubsistence.pdf2.56 MB