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.
Visit the following link to view the information:
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 about Tax, National Insurance contributions and Green Travel’.
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
Visit the following link to view the information: 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:
- Introduction
- Using your own vehicle for business travel
- The approved mileage rates
- Tax
-Keeping records of allowances and business travel for tax purposes -Examples -Work sheet
- Claims for mileage allowance relief
- Reporting information
- Log sheet
- National Insurance contributions
-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 HM Revenue & Customs website
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