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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The maximum number of documents that can be ed at once is The provision of transport will then become a taxable benefit. Published 28 March Last updated 6 March — see all updates. Even though the total number of taxi journeys in the year is no more than 60, the exemption in s. In order to allow your request to proceed we have automatically split your selection into separate batches each containing a maximum of documents.
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. This guide sets out HM Revenue and Customs approach in applying the legislation on employee travel. Request an accessible format. The figure of 60 in the second bullet point above merely puts a ceiling on the number helpwheets journeys that can be treated as exempt from tax and NICs even where all the late working conditions are satisfied.
As with any benefit or expense provision, helpsheegs 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. 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.
Thank you for your feedback. Contact us to discuss your requirements. You are currently attempting to documents. Log in No subscription? No tax charge arises where transport between home and work is provided for a disabled employee ITEPAs. Please tell us what format you need.
It can only apply when the late working conditions mentioned in the first bullet 4490 are satisfied in full. However, for the concession to apply, certain conditions must be met:. Explore the topic PAYE.
¶ Provision of transport home | Croner-i Tax and Accounting
This sets out as follows:. This condition is not contentious and is not referred to again in this guidance. 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.
Maybe Yes this page is useful No this page is not useful Is there anything wrong with this page? 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.
It is sometimes suggested that the exemption applies to the first 60 journeys in a year when a taxi is provided, regardless of the helpshheets relating to the taxi being provided.
However, this does not mean that it is necessary for the employer to certify in advance the use of a taxi.
¶187-500 Provision of transport home
Employee travel – a tax and National Insurance contributions guide has been added for HMRC heplsheets regard work to home travel by such means as subject to the normal employee travel rules.
Employee travel – a tax and National Insurance contributions guide. PDFKB73 pages.
The means of transport from home to work, and its cost, are normally the responsibility of the employee. However, for the concession to apply, certain conditions must be met: The Government intends to remove this concession in the near future. Skip to main content. 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 has put in place to do so is capable of audit.
It will help us if you say what assistive technology you use. There may, however, be some situations where the employer provides or arranges for transport home, e. 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.
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