490 Guidance (2009)

Contents

• Introduction (PDF 11K)
• Whether or not travel qualifies for relief (PDF 11K)
• Ordinary commuting and private travel (PDF 12K)
• Safeguards against abuse (PDF 39K)
• The amount of relief (PDF 16K)
• National Insurance contributions (PDF 16K)
• Special tax rules on foreign travel (PDF 16K)
• Tax rules on other types of travel and related expenses (PDF 23K)
• Employers’ reporting requirements (PDF 15K)
• Dispensations and PSAs (PDF 12K)
• Employer compliance (PDF 13K)
• Employees’ responsibilities (PDF 14K)

Appendix

• Appendix A - Table of reporting requirements (PDF 12K)
• Appendix B - List of Inland Revenue publications (PDF 15K)
• Glossary (PDF 24K)
• Index (PDF 14K)