490 Guidance (2008)
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)
