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Business Travel Tax Allowances |
 Introduction The link below will direct you to a page on the Inland Revenue web site to help you with queries concerning business travel. This information is for employees who use their own car, van, motor cycle or bicycle when they travel on business from 6 April 2002. If you use a bicycle ask your Tax Office for leaflet IR176 'Tax, National Insurance contributions and Green Travel'. (PDF file 84K) By clicking the link below, you will be directed to information on: which journeys qualify as business travel
how using your own vehicle for business travel can affect the amount of tax and National Insurance contributions (NICs) you pay
about taxable profit and tax relief
about keeping records of allowances and business mileage
the information your employer will give you
what information you should give the Inland Revenue
It also provides you with detailed examples and a work sheet to help you to calculate your own tax position.
More specifically, the contents of the information are as follows:
- The approved mileage rates
-Keeping records of allowances and business travel for tax purposes
-Examples
-Work sheet
-Calculating NICs on motoring expenses
Example If you are VAT registered, the VAT rules on motoring expenses are set out in Notice 700/64, which is available from the Customs and Excise website www.hmce.gov.uk
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