Travel expenses
Agency workers
Generally
Workers engaged by umbrella businesses post-6 April 2016
Workers engaged by umbrella businesses pre-6 April 2016
Workers supplied to public sector post-6 April 2017
Allowances
Armed forces on leave
Car-sharing arrangements failing
Character of allowances
Class 1 and Class 1A exclusion
Clerk to general commissioners
Computation of profits, deductible expenditure
Consultation review
Councillors
Deduction
Doctor
Legitimate expectation
Locum working through agency
Medical practitioner in private practice, for the purposes of a trade or profession
Deductions
Between different employments
Between different workplaces
Between group employments
Between home and work
Between workplaces
Cars used by business proprietor
Depots
Directors of associated companies
Emergency call-out
Food and drink
Foreign travel
Generally
Home as a place of work
In the performance of duties
Lorry drivers' meals
Mileage allowances
Necessary attendance
Non-domiciled employees, duties performed in the UK
Ordinary commuting restriction
Overseas travel
Permanent workplace
Private travel restriction
Site-based employees
Subsistence costs
Travelling appointments
Workplaces
Deductions from earnings
Between employments, where duties performed abroad
Disallowance
Duties performed abroad
Foreign accommodation and subsistence
Group employments, travel between
Necessary attendance
Overseas employment, travel at start and finish of
Performance of duties
Permanent workplace, meaning
Service companies
Working abroad
Workplace, meaning
Detached national experts
Directors and P11D employees
Disabled employees
Disregarded payments
Doctor's part-time hospital work/attendance at seminars abroad
Earnings
Elected representatives
Employment tax treatment
Engineering employees
Failure to adjust for
Fast food trailer, motor expenses
Foreign trade
Between trades
Family travel
Generally
Fuel vouchers
Home as base of operations
Home to work travel
Home workers
In the performance of duties of office or employment
Inadequate disclosure to HMRC
Incidental overnight expenses and benefits
International travel
Late night working
Locum
Consultant
Working through agency
Lorry drivers
Members of Parliament and ministers travel expenses
Members of parliament and others
Mileage allowances
National Health service employees
National Insurance contributions, repayments of overpaid contributions
Non-domiciled employees
Generally
Spouse or children
Non-domiciled employees, duties performed in the UK
Family travel
Generally
Qualifying arrival date
Offshore oil and gas rig workers, transfers to and from mainland
Overseas employment, deductions for
Accommodation and subsistence costs, benchmark rates
Between employments
Earnings representing benefits or reimbursed expenses
Family travel
Generally
Start or finish of employment
Taxable earnings
Overseas rates
Payment by
Commissioners
Secretary of state
Public transport disruption
Public transport strikes
Recovery of unpaid contributions of workers providing services through intermediaries
Refusal of permission to apply for judicial review
Registrar's rotational placements
Reimbursal
Relocation
Removal expenses and benefits
Schedule E charge
Seafarers
Solicitors
Subsistence scale rates
Teachers
Temporary workplace
Termination of employment
Traders food and drink
Training course
Travelling in the performance of duties
Wholly and exclusively for purposes of trade
Work done abroad
Generally
Visiting spouse or children
Workers providing services through intermediaries