Expenses and benefits in kind: quick guide to whether tax and NICs are due: travel  

Table of Contents - Travel

• Travel between home and a permanent workplace
  • provided transport
  • payment of travel expenses
  • reimbursement of travel expenses
  • late night transport home or breakdown in car sharing
  • public transport disrupted by strike action
  • disabled employee
  • workers in the oil and gas industries
• Travel between workplaces
• Travel between home and a temporary workplace
• Travel of directors acting on behalf of a professional practice

You may also be interested in our new guide for employers on the tax, NICs and reporting rules for travel expenses and benefits.

Level 2 Table of Contents

Home	Previous | Next | Top | Menu