Late night travel expenses

Produced by a Tolley Employment Tax expert

Employment Tax

Guidance

Introduction

In general, costs for travel between an employee’s permanent place of work and home are subject to tax and NIC. See the Commuting expenses guidance note for details.

There is an exemption from tax and NIC where an employer provides transport home, reimburses the cost, or pays for it directly. This applies in either of two situations for journeys to get home from work (not to get into work):

•
late night working
•
failure of car sharing arrangements

ITEPA 2003, s 248

These exemptions apply only where:

•
the journey is from work to home
•
the claim is made no more than 60 times in a tax year

ITEPA 2003, s 248(1)

60 journeys rule

If all of the above requirements are met then an employer may provide up to 60 journeys per year. If the employer pays for more than 60 journeys, then those in excess of 60 will be subject to the normal rules for commuting costs as set out in the Commuting expenses guidance note.

The 60 journeys

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Popular Articles

Personal Tax

Transferable tax allowance (also known as the marriage allowance)

Transferable tax allowance (also known as the marriage allowance)What is the transferable tax allowance (marriage allowance)?From 6 April 2015, an individual can elect to transfer 10% of the personal allowance (£1,260) to the spouse or civil partner where neither party is a higher rate or additional

14 Jul 2020 13:52 | Produced by Tolley Read more

Personal Tax

Timing of disposal for capital gains tax

Timing of disposal for capital gains taxDate of disposalThe date of the disposal determines the period in which the gain is subject to capital gains tax (CGT). When the rates of CGT change, the determination of the date of disposal can also affect the rate of CGT that applies to the gain.See the

14 Jul 2020 13:50 | Produced by Tolley Read more

Year-end tax planning

Personal Tax

Payment of the remittance basis charge

Payment of the remittance basis chargeRemittance basis chargeThe remittance basis charge is an annual charge payable by ‘long-term’ UK residents for the privilege of claiming the remittance basis.Taxpayers who wish to utilise the remittance basis (but do not qualify for it automatically) must pay

14 Jul 2020 12:52 | Produced by Tolley Read more

��Ƶ