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.
