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For further information, see ‘Employee travel: A tax and NIC’s guide for employers ‘, on If an employee needs to stay away. For further information see ‘Employee travel: A tax and NIC’s guide for employers’ , on If an employee needs to stay away. be accessed at the following website addresses: revenue. –

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As with any benefit or expense provision, employers who provide late night taxis home for their staff must be able to show that they have treated the provision correctly for the purposes of tax and NICs. Find out more about cookies. No tax charge arises helpaheets transport between home and work is provided for a disabled employee ITEPAs.

¶187-500 Provision of transport home

4900 in No subscription? Some employee may be provided with a taxi from work to home once a week. HMRC would regard work to home travel by such means as subject to the normal employee travel rules. This guide describes the tax and National Insurance contributions NICs treatment of business travel by employees. Skip to main content. Request a non-obligation demo to find out!

Footnote For information, visit http: For information, visit http: This content requires a Croner-i Tax and Accounting subscription.

The maximum number of documents that can be ed at once is However, this does not mean that it is necessary for the employer to certify in advance the use of a taxi. Maybe Yes helpsheetts page is useful No this page is not useful Is there anything helpshetes with this page?

PDFKB73 pages. Contact us to discuss your requirements. The figure of 60 in the second bullet point above merely puts a ceiling on the helphseets of journeys that can be treated as exempt from tax and NICs even where all the late working conditions are satisfied. Request an accessible format. Where the provision of transport is a regular feature of work, e.


However, for the concession to apply, certain conditions must be met: Published 28 March Ehlpsheets updated 6 March — see all updates. It is not sufficient for an employer to have a published protocol setting out the circumstances in which an employee can have access to the use of a late night taxi, if nothing is done to ensure that it is applied correctly and that the checking system the employer helpshefts put in place to do so is capable of audit.

You are currently attempting to documents. This condition is not contentious and is not referred to again in this guidance. This sets out as follows:. Employee travel – a tax and National Insurance contributions guide.

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

This guide sets out HM Revenue and Customs approach in applying the legislation on employee travel. Explore the topic PAYE.

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. Heelpsheets uses cookies to make the site simpler. The Government intends to remove this concession in the near future.

Section is not an annual allowance; it provides an exemption from the income tax charge that would otherwise arise on the provision of a taxi home. What were you doing? Skip to heelpsheets content. In order to allow your request to proceed we have automatically split your selection into separate batches each containing a maximum of documents.

Where an employer believes that the exemption in s. To help us improve GOV. It is sometimes suggested that the exemption applies to the first 60 journeys in a year when a taxi is provided, regardless of the circumstances relating to the taxi being provided. The fact that the 60 journey limit is exceeded in a tax year does not disqualify any of the first 60 such journeys from the exemption. Is this page useful? The provision of transport will then become a taxable benefit.


It can only apply when the late working conditions mentioned in the first bullet above are satisfied in full. However, for the concession to apply, certain conditions must be met:. Conversely, if an employee is provided with a taxi on more than 60 occasions in circumstances where all the late working conditions are satisfied, the exemption will apply only to the first 60 such occasions.

490: Employee travel – a tax and National Insurance contributions guide

helpsheetd For the exemption to apply, these conditions must be satisfied on each occasion that an employee is provided with a taxi for a journey from work to home. Even though the total number of taxi journeys in the year is no more than 60, the exemption in s.

The means of transport from home to work, and its cost, are normally the responsibility of the employee. That will not be the case where an employee is simply given access to a taxi service available after 9 p. Employee travel – a tax helpshedts National Insurance contributions guide has been added for There may, however, be some situations where the employer provides or arranges for transport home, e.

Tax implications Where the provision of transport is a regular feature of work, e. Thank you for your feedback. This is not correct. Please helpshests us what format you need.

It will take only 2 minutes to fill in. It will help us if you say what assistive technology you use.