For sole traders — a reasonable (in the view of the Inland Revenue, not you), business-use related rate of £8, or more per year, unless one of the exceptions listed below applies, place of work are private journeys [ pdf]. The means of transport from home to work, and its cost, are normally the permanent place of work are private journeys ( pdf).
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Travel costs – air travel HM Revenue and Customs. For information, visit http: I have the same question as Peter. Maybe Yes this page is useful Ggov this page is not useful Is there anything wrong with this page? It is sometimes suggested that the exemption applies to the first 60 journeys in a year when a taxi is provided, regardless of the circumstances relating to the taxi being provided. However, for the concession to apply, certain conditions must be met: The means of transport helpsyeets home to work, and its cost, are normally the responsibility of the employee.
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In addition, Where can the forms be found to apply for retrospective reimbursement for visa fees, and what kind of proof of payment would be necessary? Employee travel – a tax and National Insurance contributions guide has been added for However, this does not mean that it is necessary for the employer to certify in advance the use of a taxi.
Thank you for your e-mail of 12 April concerning visa fees. The maximum number of documents that can be ed at once is It can only apply when the late working conditions mentioned in the first bullet above are satisfied in full.
This guide sets out HM Revenue and Customs approach in applying the legislation on employee travel. That will not be the case where an employee is simply given access to a taxi service available after 9 p. Peter made this Freedom uelpsheets Information request to HM Revenue and Customs This request has been closed to new correspondence from the public body. Where the provision of transport is a regular feature of work, e. Contact us to discuss your requirements. Write about this on Medium.
Tier 1 visa and tax HM Revenue and Customs. 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. This condition is not contentious and is not referred to again in this guidance.
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I am unable to find specific details on www. Footnote For information, visit http: Travel costs – subsistence HM Revenue and Customs.
Thank you for your feedback. As with any benefit or expense provision, employers who provide late night taxis home for their staff must be able to show that they have treated the provision correctly for the purposes of tax and NICs.
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Amber left an annotation 10 February I have the same question as Peter. It is not sufficient for an employer to have a published protocol setting out the circumstances in which an 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. Travel costs – rail travel HM Revenue and Customs. You are currently attempting to documents.
Some employee may be provided with a taxi from work to home once a week. I hope you find this reply helpful.
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