@ 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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The means of transport from home to work, and its cost, are normally the responsibility of the employee. There may, however, be some situations where the employer provides or arranges for transport helpsheetts, e.

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

The Government intends to remove this concession in the near future. The provision of transport will then become a taxable benefit.

Where the provision of transport is a regular feature of work, e. However, for the concession to apply, certain conditions must be met:. This sets out as follows:. 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. 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.

HMRC travel expenses helpsheet pdf “permanent workplace”

This is not correct. 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.


It can only apply when the late working conditions mentioned in the first bullet above are satisfied in full. 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. Some employee may be provided hwlpsheets a taxi from work to home once a week. Even though the total number helpsneets taxi journeys in the year is no more than 60, the exemption in s.

Conversely, if an employee is provided with a taxi on more than 60 occasions in circumstances where all the late working conditions are satisfied, the exemption will apply only to the first 60 such occasions. 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 h,rc. This condition is not contentious and is not referred to helpseets in this guidance.

As with any benefit or expense provision, employers who provide late night taxis home for their staff must be able hjrc show that they have treated the provision correctly for the purposes of tax and NICs. Where an employer believes that the exemption in s. It is not sufficient for an employer to have a published protocol setting out the circumstances in which an employee can helpsbeets 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.


However, this does not mean that it is necessary for the employer to helpshets in advance the use of a taxi. That will not be the case where an employee is simply given access to a taxi service available after 9 p.

HMRC would regard work to home travel by such means as subject to the normal employee travel rules.

¶187-500 Provision of transport home

No tax charge arises where transport between home and work is provided for a disabled employee ITEPAs. You are currently attempting to documents. The maximum number of documents that can be ed at once is In order to allow your request to proceed we have automatically split your selection into separate batches each containing a maximum of helpsyeets.

Skip to main content. Tax implications Where the provision of transport is a regular feature of work, e. However, for the concession to apply, certain conditions must be met: Footnote For information, visit http: Request a non-obligation demo to find out!

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