GOV UK HELPSHEETS 490 PDF

For sole traders — a reasonable (in the view of the Inland Revenue, not you), business-use related rate of £8, or more per year, unless one of the exceptions listed below applies, place of work are private journeys [ pdf]. The means of transport from home to work, and its cost, are normally the permanent place of work are private journeys ( pdf).

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¶187-500 Provision of transport home

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This guide describes the tax and National Insurance contributions NICs treatment of business travel by employees. PDFKB73 pages.

If you use assistive technology such as a screen reader and need a version of this document in a more accessible format, please email different. Please tell us what format you need. It will help us if you helpsheete what assistive technology you use. This guide sets out HM Revenue and Customs approach in applying the legislation on employee travel.

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Skip to main content. Employee travel – a tax and National Insurance contributions guide. Published 28 March Last updated 6 March — see all updates. Request an accessible format. Employee travel – a tax and National Insurance contributions guide has been added for Explore the topic PAYE. Is this page useful?

¶ Provision of transport home | Croner-i Tax and Accounting

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