Guidance 490 Employee travel - a tax and National Insurance contributions guide has been updated for 2018 by HMRC.
The guide describes the tax and National Insurance contributions treatment of business travel by employees. It explains what counts as ‘business travel’ and, for employees other than those using their own vehicles, the kinds of expenses which qualify for tax relief. It applies to all employers who pay travel expenses whether:
by reimbursing employees’ business travel costs by paying directly for business travel for employees by providing travel facilities for employees.Travel expenses include subsistence costs attributable to the journeys.
