Travel and subsistence tool
The travel and subsistence tool is only accessible by Platinum members.
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How it works
The travel and subsistence tool sets out the tax treatment of the reimbursement of expenses of travel and subsistence to office holders, including directors, and employees with the view to having a consistent approach. Whilst it is not possible to address all the circumstances that may arise this tool addresses the general scenarios relating to the reimbursement of expense of travel and subsistence.
Normal place of work
The "normal place of work" is the place where an employee normally performs the duties of his/her employment. The employer’s business premises will be regarded as the normal place of work for an employee where:
A business journey is one in which an employee travels from one place of work to another place of work in the performance of the duties of his/her employment but will generally involve a temporary absence from the normal place of work. Journeys between an employee’s home and place of work (and vice versa) are not business journeys and any reimbursement of subsistence expenses relating to such journeys is taxable.
Records to keep
As regards the reimbursement of expenses based on an acceptable flat rate allowance the employer must retain a record of all of the following: