EIM31925 - Travel expenses: general: directors' travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration

Extra-Statutory Concession A4(b)

Where:

• a director gives his or her services to a company without remuneration and
• the company is not run with a view to dividends (for example, a company owning a hall or sports ground, or running a club)

the director is treated by concession as not assessable on any travelling expenses that are paid to him or her.

The application of this concession is illustrated by example EIM31930.