TRAVEL AND SUBSISTENCE – THE TRICKY STUFF

Changing work patterns over the past few years – exacerbated by the pandemic and an increase in agile working – can lead to difficulties in establishing what is a permanent and what is a temporary workplace for tax/NIC purposes. Expenses policies need to be carefully considered to ensure that they are compliant and do not result in any unwanted liabilities. Therefore, we are offering this training course to cover the tax/NIC rules relating to travelling expenses with particular emphasis on the trickier issues that can arise.

This is intended to be a more advanced course covering the changes that employers have needed to introduce in order to take account of post-pandemic working arrangements.

The course will first take delegates through the main rules and general principles regarding the HMRC travel rules for tax/NIC purposes and the key definitions, ie permanent workplace, temporary workplace, 24-month rule etc. We will then go on to cover the more difficult issues that can arise including:

• People with multiple workplaces – employees with responsibilities across different locations
• Area-based workers – employees with no permanent workplace
• Secondments – how the ’24-month’ rule works in practice
• Substantially ordinary commuting and the (often misunderstood) 10-mile rule and its implications for shorter/longer journeys
• Home-based employees – the impact on mileage claims
• Agile workers – part home-based, part office-based
• The use of hubs – downsizing of office locations

These issues will be considered in detail through the use of case studies and will give plenty of opportunity for attendees to ask questions throughout.

We recommend this training course particularly for staff in HR/Payroll, Finance and Tax.

The cost of the training is £210 plus VAT for S3TAX subscribers and £250 plus VAT for non-subscribers. There is a 10% discount for more than one booking.

Register for Travelling expenses – The tricky stuff