Travel expenses | Croner-i Tax and Accounting

Agency workers

Generally

Commentary – Tax Reporter ¶1021-750

HMRC Guidance – ESM2005

Workers engaged by umbrella businesses post-6 April 2016

Commentary – Tax Reporter ¶1021-750

HMRC Guidance – ESM2005

Workers engaged by umbrella businesses pre-6 April 2016

Commentary – Tax Reporter ¶1021-750

HMRC Guidance – ESM2005

Workers supplied to public sector post-6 April 2017

Commentary – Tax Reporter ¶1021-750

HMRC Guidance – ESM2005

Allowances

Commentary – Tax Reporter ¶413-550

HMRC Guidance – EIM05100 ; EIM20602

Area-based employees

Commentary – Quick Overview ¶9165

Armed forces leave

Commentary – Quick Overview ¶9150

Armed forces on leave

Legislation/Regulatory – ITEPA2003 s. 296

Benchmark rates

Commentary – Quick Overview ¶9165

Car-sharing arrangements failing

Commentary – Tax Reporter ¶432-800

HMRC Guidance – EIM21831 ; EIM21833 ; EIM21834

Character of allowances

Case Law – Reed Employment plc & Ors v Revenue and Customs Commissioners [2015] BTC 24

Class 1 and Class 1A exclusion

Commentary – Tax Reporter ¶1006-733 ; Tax Reporter ¶1010-175

Clerk to general commissioners

Case Law – Evans [2010] TC 00446

Computation of profits, deductible expenditure

Legislation/Regulatory – ITTOIA2005 s. 92-94

Consultation review

Commentary – Tax Reporter ¶455-000

HMRC Guidance – EIM31815

Councillors

Commentary – Tax Reporter ¶432-100

Deductible

Calculating earnings from travel, categories

Commentary – Quick Overview ¶9615

Generally

Commentary – Quick Overview ¶9165 ; Quick Overview ¶9615

Deduction

Doctor

Case Law – Parikh v. Sleeman (H.M. Inspector of Taxes). [1988] BTC 224 ; Parikh v. Sleeman (HM Inspector of Taxes). [1990] BTC 142

Legitimate expectation

Case Law – Refson v Revenue and Customs Commissioners. [2009] BTC 195

Locum working through agency

Case Law – Bhadra v. Ellam (H.M. Inspector of Taxes). [1988] BTC 25

Medical practitioner in private practice, for the purposes of a trade or profession

Case Law – Samadian v Revenue and Customs Commissioners [2014] BTC 504

Deductions

Between different employments

Commentary – Tax Reporter ¶455-100

Between different workplaces

Commentary – Tax Reporter ¶455-080

HMRC Guidance – EIM32360

Case Law – Taylor v. Provan (H.M. Inspector of Taxes)

Between group employments

Commentary – Tax Reporter ¶455-100

Between home and work

Commentary – Tax Reporter ¶216-000 ; Tax Reporter ¶455-020

HMRC Guidance – EIM32366 ; EIM32368

Between workplaces

Commentary – Tax Reporter ¶455-020

HMRC Guidance – EIM32366 ; EIM32368

Case Law – ANDREWS (H.M. INSPECTOR OF TAXES) v. ASTLEY. ; Bennett v. R & C Commrs ; Burton v. Rednall (H.M. Inspector of Taxes) ; COOK (Surveyor of Taxes) v. KNOTT. ; NOLDER (H.M. INSPECTOR OF TAXES) v. WALTERS. ; RICKETTS v. COLQUHOUN (H.M. INSPECTOR OF TAXES). ; Taylor v. Provan (H.M. Inspector of Taxes)

Cars used by business proprietor

Commentary – Tax Reporter ¶216-000

Case Law – Bennett v. R & C Commrs ; Bowden (H.M. Inspector of Taxes) v. Russell & Russell ; Edwards (H.M. Inspector of Taxes) v. Warmsley, Henshall & Co. ; Horton v. Young (H.M. Inspector of Taxes) Weston v. Young (H.M. Inspector of Taxes) ; Newsom v. Robertson (H.M. Inspector of Taxes) Robertson (H.M. Inspector of Taxes) v. Newsom ; Sargent (H.M. Inspector of Taxes) v. Barnes ; Sargent (H.M. Inspector of Taxes) v. Eayrs

Depots

Commentary – Tax Reporter ¶455-060

HMRC Guidance – EIM32080 ; EIM32141 ; EIM32150 ; EIM32151 ; EIM32153 ; EIM32161 ; EIM32162

Directors of associated companies

Commentary – Tax Reporter ¶455-100

Emergency call-out

Commentary – Tax Reporter ¶455-120

HMRC Guidance – EIM10040 ; EIM32170 ; EIM32171 ; EIM32172

Case Law – Lewis v. R & C Commrs ; Pook (H.M. Inspector of Taxes) v. Owen ; Warner v Prior (HMIT)

Food and drink

Commentary – Tax Reporter ¶454-350

HMRC Guidance – EIM31815

Case Law – Caillebotte (H.M. Inspector of Taxes) v. Quinn ; Emms v. R & C Commrs

Foreign travel

Commentary – Tax Reporter ¶216-000

Generally

Commentary – Tax Reporter ¶216-000 ; Tax Reporter ¶455-000 ; Tax Reporter ¶708-170

HMRC Guidance – EIM31815

Home as a place of work

Commentary – Tax Reporter ¶455-120

HMRC Guidance – EIM10040 ; EIM32170 ; EIM32171 ; EIM32172

Case Law – Lewis v. R & C Commrs ; Pook (H.M. Inspector of Taxes) v. Owen ; Warner v Prior (HMIT)

In the performance of duties

Commentary – Tax Reporter ¶454-020

Lorry drivers' meals

Commentary – Tax Reporter ¶454-350

HMRC Guidance – EIM31815

Case Law – Caillebotte (H.M. Inspector of Taxes) v. Quinn ; Emms v. R & C Commrs

Mileage allowances

Commentary – Tax Reporter ¶455-000 ; Tax Reporter ¶455-200

HMRC Guidance – EIM31815

Necessary attendance

Commentary – Tax Reporter ¶455-040

HMRC Guidance – EIM31811

Non-domiciled employees, duties performed in the UK

Commentary – Tax Reporter ¶455-600–Tax Reporter ¶455-640

Ordinary commuting restriction

Commentary – Tax Reporter ¶455-040

HMRC Guidance – EIM31811

Overseas travel

Commentary – Tax Reporter ¶455-500–Tax Reporter ¶455-620

Permanent workplace

Commentary – Tax Reporter ¶455-060

HMRC Guidance – EIM32080 ; EIM32141 ; EIM32150 ; EIM32151 ; EIM32153 ; EIM32161 ; EIM32162

Private travel restriction

Commentary – Tax Reporter ¶455-040

HMRC Guidance – EIM31811

Site-based employees

Commentary – Tax Reporter ¶455-040

HMRC Guidance – EIM31811

Subsistence costs

Commentary – Tax Reporter ¶454-600

HMRC Guidance – EIM31815

Travelling appointments

Commentary – Tax Reporter ¶455-020

HMRC Guidance – EIM32366 ; EIM32368

Workplaces

Commentary – Tax Reporter ¶455-060

HMRC Guidance – EIM32080 ; EIM32141 ; EIM32150 ; EIM32151 ; EIM32153 ; EIM32161 ; EIM32162

Deductions from earnings

Between employments, where duties performed abroad

Legislation/Regulatory – ITEPA2003 s. 342

HMRC Guidance – EIM31611 ; EIM34080 ; NIM06400

Disallowance

Legislation/Regulatory – ITEPA2003 s. 359

Duties performed abroad

Legislation/Regulatory – ITEPA2003 s. 370, 371, 376

HMRC Guidance – EIM31611 ; EIM34004 ; EIM34025 ; EIM34040 ; EIM34090 ; NIM06400 ; TCM0118040

Foreign accommodation and subsistence

Legislation/Regulatory – ITEPA2003 s. 376

Group employments, travel between

Legislation/Regulatory – ITEPA2003 s. 340

HMRC Guidance – EIM32035

Necessary attendance

Legislation/Regulatory – ITEPA2003 s. 338

HMRC Guidance – COG930530 ; COG930800 ; EIM05230 ; EIM10100 ; EIM11503 ; EIM16065 ; EIM22062 ; EIM22735 ; EIM30240 ; EIM31836 ; EIM31837 ; EIM32015 ; EIM32055 ; EIM32065 ; EIM32101 ; EIM32129 ; EIM32132 ; EIM32170 ; EIM32180 ; EIM32230 ; EIM32240 ; EIM32300 ; EIM32366 ; EIM32368 ; EIM32380 ; EIM32805 ; EIM32807 ; EIM34002 ; EIM34003 ; EIM35002 ; EIM35003 ; EIM35130 ; EIM50605 ; EIM64143 ; EIM66300 ; EIM67195 ; EIM68610 ; EIM70755 ; EIM71332 ; EIM77010 ; ESM8210 ; ESM8215 ; NIM06250

Overseas employment, travel at start and finish of

Legislation/Regulatory – ITEPA2003 s. 341

HMRC Guidance – EIM15413 ; EIM31611 ; EIM34004 ; EIM34010 ; EIM34020 ; INTM162090 ; NIM06400

Performance of duties

Legislation/Regulatory – IRInt. 261 ; ITEPA2003 s. 337

HMRC Guidance – COG930800 ; EIM05230 ; EIM11307 ; EIM11322 ; EIM16065 ; EIM16170 ; EIM22062 ; EIM22735 ; EIM30240 ; EIM31260 ; EIM31611 ; EIM31805 ; EIM31815 ; EIM31820 ; EIM31833 ; EIM31835 ; EIM31945 ; EIM31950 ; EIM31955 ; EIM31960 ; EIM31991 ; EIM32170 ; EIM32173 ; EIM32230 ; EIM32240 ; EIM32351 ; EIM32356 ; EIM32360 ; EIM32366 ; EIM32368 ; EIM32370 ; EIM32371 ; EIM32372 ; EIM32373 ; EIM32380 ; EIM32385 ; EIM32386 ; EIM32505 ; EIM32760 ; EIM32805 ; EIM32807 ; EIM33003 ; EIM34002 ; EIM34004 ; EIM34100 ; EIM34110 ; EIM34180 ; EIM35001 ; EIM35002 ; EIM36730 ; EIM50605 ; EIM64141 ; EIM66140 ; EIM66150 ; EIM68160 ; EIM68330 ; EIM68610 ; EIM70700 ; EIM70705 ; EIM70745 ; EIM70755 ; EIM70760 ; EIM71305 ; EIM71318 ; ESM2018 ; ESM2020 ; NIM05685 ; NIM15560 ; TCM0118040

Permanent workplace, meaning

Legislation/Regulatory – ITEPA2003 s. 339

HMRC Guidance – EIM32055 ; EIM32065 ; EIM32070 ; EIM32075 ; EIM32080 ; EIM32089 ; EIM32125 ; EIM32132 ; EIM32133 ; EIM32134 ; EIM32140 ; EIM32160 ; EIM32190 ; EIM32191 ; EIM32220 ; EIM32270 ; EIM32280 ; EIM32285 ; EIM64143 ; EIM65941

Service companies

Legislation/Regulatory – IRInt. 261

Working abroad

Legislation/Regulatory – ITEPA2003 s. 370, 371, 376

Workplace, meaning

Legislation/Regulatory – ITEPA2003 s. 339

Depots and bases

Commentary – Quick Overview ¶9165

Detached national experts

Legislation/Regulatory – ITEPA2003 s. 84

Directors and P11D employees

Legislation/Regulatory – ESC A4

Disabled employees

Commentary – Tax Reporter ¶432-750

Legislation/Regulatory – ITEPA2003 s. 246, 247

Disabled persons

– see Disabled persons

Disregarded payments

Legislation/Regulatory – SI 2001/1004 Sch. 3, Pt. VIII, para. 3-5

Doctor's part-time hospital work/attendance at seminars abroad

Case Law – Parikh v. Sleeman (H.M. Inspector of Taxes). [1988] BTC 224

Earnings

Commentary – Tax Reporter ¶413-550

HMRC Guidance – EIM05100 ; EIM20602

Elected representatives

Legislation/Regulatory – FA2013 s. 10 ; ITEPA2003 s. 293B

Employment tax treatment

Case Law – Reed Employment plc & Ors v Revenue and Customs Commissioners [2015] BTC 24

Engineering employees

Commentary – Tax Reporter ¶486-760

HMRC Guidance – EIM61500 ; EIM62600

Failure to adjust for

Commentary – Royse on Construction Industry Scheme 16.4.5

Fast food trailer, motor expenses

Case Law – Manders [2010] TC 00600

Fixed term appointments

Commentary – Quick Overview ¶9165

Foreign trade

Between trades

Commentary – Tax Reporter ¶293-400

Case Law – Horton v. Young (H.M. Inspector of Taxes) Weston v. Young (H.M. Inspector of Taxes)

Family travel

Commentary – Tax Reporter ¶293-400

Case Law – Horton v. Young (H.M. Inspector of Taxes) Weston v. Young (H.M. Inspector of Taxes)

Generally

Commentary – Tax Reporter ¶293-400 ; Quick Overview ¶6525

Case Law – Horton v. Young (H.M. Inspector of Taxes) Weston v. Young (H.M. Inspector of Taxes)

Fuel vouchers

Commentary – Tax Reporter ¶432-850

Groups of companies, between

Commentary – Quick Overview ¶9165

Home as base of operations

Commentary – Tax Reporter ¶216-000

Home to work for the severely disabled

Commentary – Quick Overview ¶9150

Home to work travel

Case Law – Kirkwood (HMIT) v Evans. [2002] BTC 50 ; Warner v Prior (HMIT) (2003) Sp C 353

Home workers

Legislation/Regulatory – TB12/03-2

In the performance of duties of office or employment

Case Law – Lewis v. R & C Commrs (2008) Sp C 690

Inadequate disclosure to HMRC

Case Law – Reed Employment plc & Ors v Revenue and Customs Commissioners [2015] BTC 24

Incidental overnight expenses and benefits

Commentary – Key Data ¶3-545 ; Tax Reporter ¶432-900

HMRC Guidance – EIM02740 ; NIM06020 ; NIM06030

International travel

Commentary – Tax Reporter ¶216-000

Late night working

Commentary – Tax Reporter ¶432-800

HMRC Guidance – EIM21831 ; EIM21833 ; EIM21834

Late-night journeys home

Commentary – Quick Overview ¶9150 ; Quick Overview ¶9165

Locum

Consultant

Case Law – Reiter [2010] TC 00587

Working through agency

Case Law – Bhadra v. Ellam (H.M. Inspector of Taxes). [1988] BTC 25

Lorry drivers

Commentary – Key Data ¶3-550

Members of Parliament and ministers travel expenses

Commentary – Tax Reporter ¶488-004 ; Tax Reporter ¶488-005 ; Tax Reporter ¶488-010

Members of parliament and others

Legislation/Regulatory – F(No. 2)A2010 Sch. 4, para. 2(2), (3), 3(4), (5) ; ITEPA2003 s. 293A, 294, 295

Mileage allowances

– see Mileage allowance payments

National Health service employees

Commentary – Tax Reporter ¶487-750

HMRC Guidance – EIM61017 ; EIM61020 ; EIM66700 ; EIM66780 ; EIM66795

National Insurance contributions

Car parking costs and fines

Commentary – Quick Overview ¶12390

Carrying passengers and equipment

Commentary – Quick Overview ¶12390

Employers paying insurance

Commentary – Quick Overview ¶12390

Home-to-work travel

Commentary – Quick Overview ¶12390

Site-based employees

Commentary – Quick Overview ¶12390

Triangular travel

Commentary – Quick Overview ¶12390

National Insurance contributions, repayments of overpaid contributions

Case Law – Cheshire Employer and Skills Development Ltd (formerly Total People Ltd) v Revenue and Customs Commissioners. [2013] BTC 1 ; Revenue and Customs Commissioners v Cheshire Employer and Skills Development Ltd (formerly Total People Ltd). [2011] BTC 1,832

Non-domiciled employees

Generally

Legislation/Regulatory – ITEPA2003 s. 373, 375, Sch. 7, para. 40

HMRC Guidance – EIM31611 ; EIM32101 ; EIM32129 ; EIM35002 ; EIM35003 ; EIM35010 ; EIM35030 ; EIM35040 ; EIM35060 ; EIM35070 ; EIM35090 ; EIM35130 ; EIM77010 ; NIM06410 ; TCM0118040

Spouse or children

Legislation/Regulatory – ITEPA2003 s. 374, 375

Non-domiciled employees, duties performed in the UK

Family travel

Commentary – Tax Reporter ¶455-620

Generally

Commentary – Tax Reporter ¶455-600

Qualifying arrival date

Commentary – Tax Reporter ¶455-640

Offshore oil and gas rig workers, transfers to and from mainland

Legislation/Regulatory – ITEPA2003 s. 305

Offshore oil and gas workers to and from mainland

Commentary – Quick Overview ¶9150

Ordinary commuting, meaning

Commentary – Quick Overview ¶9165

Overseas duties

Commentary – Quick Overview ¶9615

Overseas employment, deductions for

Accommodation and subsistence costs, benchmark rates

Commentary – Tax Reporter ¶455-650

Between employments

Commentary – Tax Reporter ¶455-540

Earnings representing benefits or reimbursed expenses

Commentary – Tax Reporter ¶455-560

Family travel

Commentary – Tax Reporter ¶455-580

Generally

Commentary – Tax Reporter ¶455-500

Start or finish of employment

Commentary – Tax Reporter ¶455-520

Taxable earnings

Commentary – Tax Reporter ¶455-560

Overseas rates

Commentary – Key Data ¶3-540

Payment by

Commissioners

Legislation/Regulatory – SSAA92 s. 180A

Secretary of state

Legislation/Regulatory – PSA93 s. 167(2) ; SSAA92 s. 180

Private travel, meaning

Commentary – Quick Overview ¶9165

Public transport disrupted

Commentary – Quick Overview ¶9150

Public transport disruption

Legislation/Regulatory – ITEPA2003 s. 245

Public transport strikes

Commentary – Tax Reporter ¶432-700

Qualifying

Commentary – Quick Overview ¶9165

Recovery of unpaid contributions of workers providing services through intermediaries

Commentary – Tax Reporter ¶1041-545

Refusal of permission to apply for judicial review

Case Law – Reed Employment plc & Ors v Revenue and Customs Commissioners [2015] BTC 24

Registrar's rotational placements

Case Law – Wilkinson [2010] TC 00572

Reimbursal

Case Law – Smith v. Fox (H. M. Inspector of Taxes). [1989] BTC 178

Relocation

Commentary – Tax Reporter ¶434-100

Removal expenses and benefits

Legislation/Regulatory – ITEPA2003 s. 281, 282

Schedule E charge

Case Law – Miners v. Atkinson (HM Inspector of Taxes). [1997] BTC 32 ; Smith v. Fox (H. M. Inspector of Taxes). [1989] BTC 178

Seafarers

Commentary – Tax Reporter ¶488-640

Legislation/Regulatory – ITEPA2003 s. 372

Site-based

Commentary – Quick Overview ¶9165

Solicitors

– see Disbursements

Subsistence payments

Commentary – Quick Overview ¶9165

Subsistence scale rates

Commentary – Key Data ¶3-535

Teachers

Commentary – Tax Reporter ¶486-305

HMRC Guidance – EIM32366 ; EIM70725 ; EIM70730 ; EIM70735 ; EIM70740 ; EIM70755 ; EIM70760

Case Law – Donnelly (H.M. Inspector of Taxes) v. Williamson. [1982] BTC 11 ; Humbles (H.M. Inspector of Taxes) v. Brooks ; SIMPSON (H.M. INSPECTOR OF TAXES) v. TATE. ; Warner v Prior (HMIT)

Temporary workplace

Commentary – Quick Overview ¶9165

Legislation/Regulatory – FA98 s. 61

Termination of employment

Legislation/Regulatory – ITEPA2003 s. 310(6), 311(5)

Traders food and drink

Legislation/Regulatory – ITTOIA2005 s. 57A

Training course

– see Education and training

Travelling in the performance of duties

Legislation/Regulatory – FA98 s. 61

Value added tax

Commentary – Quick Overview ¶68730

Wholly and exclusively for purposes of trade

Case Law – Jackman (HM Inspector of Taxes) v Powell. [2004] BTC 336 ; Powell v Jackman (HMIT) (2002) Sp C 338

Wholly and exclusively rule

Commentary – Quick Overview ¶5810

Work done abroad

Generally

Commentary – Quick Overview ¶9615

Legislation/Regulatory – ITEPA2003 s. 370, 376

Visiting spouse or children

Legislation/Regulatory – ITEPA2003 s. 371

Workers providing services through intermediaries

Commentary – Tax Reporter ¶455-070

Works bus services

Commentary – Quick Overview ¶9310