Farley And Partners

Travel and subsistence

The rules which allow tax relief for travelling and subsistence expenses are quite complex, and subtle differences in your working arrangements can change the amounts which you are able to claim, or can be paid tax free. 

You will not normally be able to claim for the cost of travelling to your normal place of work, but if you have more than one place of work, sometimes travelling expenses are tax deductible when travelling to a temporary place of work for up to 24 months.

Site-based employees are able to claim a deduction for travel to and from the site at which they are working, plus subsistence costs when they stay at or near the site subject to meeting certain conditions.

Because the tax impact on your travelling expenses can be quite significant, you should ask for help if you are considering a change involving a long travel to work.

If an employee works from home, he or she may be paid an expense allowance by the employer without having to produce evidence of expenses.

If travelling on work, personal incidental expenses may be paid tax-free up to a limited amount a day in The Gambia or a different amount a day overseas. 

This is designed to cover personal expenses incurred while away from home such as newspapers and laundry that may not otherwise be allowable. Employees must not charge the expenses on their hotel bills in addition to the fixed rate allowance.

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