SE31930 - Travel expenses: general - directors' travelling expenses - Extra-Statutory Concession A4 - certain directors who give services without remuneration - example

A director of a company that runs the annual parish carnival visits a number of marquee specialists to discuss his requirements. The company is not run with a view to dividends and the director is not paid a wage for the work he does. The company reimburses his travelling expenses.

Extra-Statutory Concession A4 applies and the director is not taxed on the travelling expenses paid to him.