Consultation on travel and subsistence

Close date: 23 October 2014

In response to the Office of Tax Simplification's review of employee benefits and expenses, the Government consults on the simplification of travel and subsistence expenses. The review is taking place in stages and the first stage of the consultation explores the circumstances in which employers pay travel and subsistence expenses and how this is influenced by tax. The review will be used to determine the framework within which the Government will develop the principles underlying new rules on travel and subsistence expenses.
Consultation document: Travel and subsistence review