TravelandsubsistenceforDirectorsandemployees

Whether travel and subsistence costs can be paid or reimbursed tax-free generally depends on whether the journey counts as ordinary commuting or genuine business travel. Travel to a permanent workplace is usually treated as commuting and isn't allowable, whereas travel to temporary workplaces or between business sites is typically treated differently.

Directors in particular need to be careful, as their pattern of travel and the location of their normal workplace can make the rules harder to apply. Getting this wrong can lead to unexpected tax charges or disallowed claims. We can help you determine what's claimable and set up a policy that keeps things straightforward for everyone.