490 (2013) Employee travel

Complete document

• 490 (2013) Employee travel (PDF 714K)

Individual sections

• Introduction (PDF 223K)
• Whether or not travel qualifies for relief (PDF 219K)
• Ordinary commuting and private travel (PDF 259K)
• Safeguards against abuse (PDF 219K)
• The amount of relief (PDF 231K)
• National Insurance contributions (PDF 214K)
• Special tax rules on foreign travel (PDF 231K)
• Tax rules on other types of travel and related expenses (PDF 233K)
• Employers' reporting requirements (PDF 217K)
• Dispensations and PSAs (PDF 212K)
• Employer compliance (PDF 221K)
• Employees' responsibilities (PDF 221K)

Appendix

• Appendix A - Table of reporting requirements (PDF 195K)
• Appendix B - List of Inland Revenue publications (PDF 209K)
• Glossary (PDF 209K)
• Index (PDF 198K)