SE31925 - Travel expenses: general - directors' travelling expenses - Extra-Statutory Concession A4 - certain directors who give services without remuneration

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.

This part of the concession applies to 1998/99 and later years in the same way that it applies to 1997/98 and earlier years.

The application of this part of the concession is illustrated by example SE31930.