HMRC review of tax rules on travel and subsistence

On 23 September 2015, HMRC published a discussion paper on the reform of the tax rules for travel and subsistence. This follows the consultation which was launched in July 2014 and which is intended to review the tax treatment of employee benefits in kind and expenses.

Under the current proposals, tax relief would be available for:

Employees who are required to be based from home will be eligible for relief on their travel costs.

The Government is looking to scrap day subsistence, which could impact on many National Insurance Contributions savings schemes implemented by employers in the construction and transport industries in particular. Employers who operate such schemes are recommended to take specific advice.

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This article is for general information purposes only and does not constitute legal or professional advice. It should not be used as a substitute for legal advice relating to your particular circumstances. Please note that the law may have changed since the date of this article.

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