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SE31801 - Travel expenses: general - table of contents

Introduction

SE31805	Introduction
SE31810	Introduction: the tests to be passed
SE31811	Introduction: expenses do not have to be 'wholly and exclusively' incurred: example

Accommodation and subsistence

SE31815	Accommodation and subsistence: include associated subsistence
SE31816	Accommodation and subsistence: example
SE31817	Accommodation and subsistence: subsistence costs that are not attributable to the travel: no permanent home: example
SE31818	Accommodation and subsistence: subsistence costs that are not attributable to the travel: example
SE31820	Accommodation and subsistence: other incidental costs

Choice of route

SE31825	Choice of route
SE31826	Choice of route: example
SE31830	Choice of route: costs incurred in error
SE31831	Choice of route: costs incurred in error: example

Travel cards

Travel cards

Scale of expenditure

SE31835	Scale of expenditure
SE31836	Scale of expenditure: accommodation
SE31837	Scale of expenditure: subsistence
SE31838	Scale of expenditure: accommodation and subsistence: examples

Employees using own car for work

SE31840	Employees using own car for work: general
SE31845	Employees using own car for work: statutory basis
SE31850	Employees using own car for work: statutory basis: rental, lease or hire payments
SE31855	Employees using own car for work: statutory basis: hire purchase
SE31860	Employees using own car for work: an alternative to the statutory basis: using the Inland Revenue’s authorised mileage rates to calculate relief
SE31865	Employees using own car for work: description of the Inland Revenue’s authorised mileage rates
SE31870	Employees using own car for work: how to calculate relief using the Inland Revenue’s authorised mileage rates
SE31875	Employees using own car for work: how to calculate relief using the Inland Revenue’s authorised mileage rates when car changed during year
SE31880	Employees using own car for work: how to calculate relief using the Inland Revenue’s authorised mileage rates: two or more cars at the same time
SE31885	Employees using own car for work: how to calculate relief using the Inland Revenue’s authorised mileage rates: more than one employment
SE31890	Employees using own car for work: interest on car loans
SE31895	Employees using own car for work: the Inland Revenue’s authorised mileage rates: 1996/97 rates
SE31900	Employees using own car for work: the Inland Revenue’s authorised mileage rates: 1997/98 to 1999/2001 inclusive
SE31901	Employees using own car for work: the Inland Revenue’s authorised mileage rates: 2001/02
SE31905	Employees using own car for work: calculation of allowable expenses: statutory basis: example
SE31906	Employees using own car for work: calculation of allowable expenses: statutory basis: treatment of car lease or rental payments: example
SE31907	Employees using own car for work: calculation of allowable expenses: using the Inland Revenue’s authorised mileage rates: example
SE31908	Employees using own car for work: calculation of allowable expenses: using the Inland Revenue’s authorised mileage rates when car changed during year: example
SE31909	Employees using own car for work: calculation of allowable expenses: using the Inland Revenue’s authorised mileage rates: two or more cars at the same time: example

Other Inland Revenue authorised mileage rates

SE31915	Other Inland Revenue authorised mileage rates: bicycles
SE31920	Other Inland Revenue authorised mileage rates: motorbikes

Directors’ travelling expenses: Extra-Statutory Concession A4

SE31925	Directors’ travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration
SE31930	Directors’ travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration: example
SE31935	Directors’ travelling expenses: Extra-Statutory Concession A4: directors who are acting on behalf of a professional practice
SE31940	Directors’ travelling expenses: Extra-Statutory Concession A4: directors who are acting on behalf of a professional practice: example

Meetings of trade or professional associations

Meetings of trade or professional associations

Overseas conferences, seminars and study tours

SE31950	Overseas conferences, seminars and study tours
SE31955	http://home.inrev.gov.uk/riammanual/RIAM10180 RIAM10180.htm
SE31960	Overseas conferences, seminars and study tours: getting evidence
SE31965	Overseas conferences, seminars and study tours: apportionment
SE31970	Overseas conferences, seminars and study tours: overseas trips as incentives
SE31975	Overseas conferences, seminars and study tours: trips provided by third parties
SE31980	Overseas conferences, seminars and study tours: spouses on business trips
SE31985	Overseas conferences, seminars and study tours: spouses on business trips: when to allow a deduction
SE31990	Overseas conferences, seminars and study tours: example
SE31991	Overseas conferences, seminars and study tours: example
SE31992	Overseas conferences, seminars and study tours: example

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