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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Travel costs – taxi travel HM Revenue and Customs. 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.

This guide describes the tax and National Insurance contributions NICs helpsbeets of business travel by employees. However, this does not mean that it is necessary for the employer to certify in advance the use of a taxi. I hope you find this reply helpful. I am wondering if VISA fees e. Is this page useful? An employer can claim helsheets a visa fee paid on behalf of a prospective employee as a business expense in the accounts, provided the sole purpose in paying the fee is to secure the services of the prospective employee.

HMRC travel expenses helpsheet pdf “permanent workplace”

Looking for an EU Authority? Amber left an annotation 10 February I have the same question as Peter. Although your request was made to our Freedom of Information Act FOIA team, I am replying outside the terms of the FOIA because I have not interpreted it as a request for recorded information but rather a request for an explanation of the tax treatment of a particular expense.


I have the same question as Peter. However, HMRC may ask you to helpsheete our costs where there is lot of information involved, for example replies in excess of sheets of photocopying. 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.

UK uses cookies to make the site simpler. Dear Peter Thank you for your e-mail of 12 April concerning visa fees. Some employee may be provided with a taxi from work to home once a week. WhatDoTheyKnow also publishes and archives requests and responses, building a massive archive of information. It will help us if you say what assistive technology you use. The request was successful. This condition is not contentious and is not referred to again in this guidance.

Peter 12 April Unknown. HMRC will provide information in response to a request helpshetes of charge. Run by Volunteers and powered by Alaveteli. In addition, Where can the forms be found to apply for retrospective reimbursement for visa fees, and what kind of proof of payment would be necessary?

No tax charge arises where transport between home and work is provided for a disabled employee ITEPAs. Contact us to discuss your requirements.

Where an employer believes that the exemption in s. Travel costs – air travel HM Revenue and Customs.

Skip to main content. The provision helpwheets transport will then become a taxable benefit. Travel costs – subsistence HM Revenue helpwheets Customs. The information in this e-mail and any attachments is confidential and may be subject to legal professional privilege. Link to this Report. Tier 1 visa and tax HM Revenue and Customs. For full details visit mysociety.

Where the provision of transport is a regular feature of work, e. Published 28 March Last updated 6 March — see all updates.


Help us protect your right to hold public authorities to account. Tax implications Where the provision of transport is a regular feature of work, e. Maybe Yes this page is useful No this page giv not useful Is there anything wrong with this page?

Requests like this Details of tax return advice purchased by MP’s using expenses claim House of Commons. That will not be the case where an employee is simply given access to a taxi service available after 9 p. It will ui only 2 minutes to fill in.

Thank you for your e-mail of 12 April concerning visa fees.

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. Are you the owner of any commercial copyright on this page?

Are VISA fees a tax-deductible expense?

Peter made this Freedom of Information request to HM Revenue and Customs This request has been closed to new correspondence from the public body.

Find out more about cookies. This is not correct. Your donations keep this site and others like it running Donate now. A site to help anyone submit a Freedom of Information request.

The figure of 60 in the second bullet point above merely puts a ceiling on the number of journeys that can be treated as exempt from tax and NICs even where all the late working conditions are satisfied. Section is not an annual allowance; it provides an exemption from the income tax charge that would otherwise arise on the provision of a heelpsheets home.