This is a freeview 'At a glance' guide to tax and travel.

At a glance

How do you obtain tax relief on travel, subsistence and accommodation?

The employed and self-employed each follow different rules for Income Tax and Self Assessment and there are quirks in the rules for subsistence and accommodation. The following guides outline the different treatments and contain examples and case law.

Guides if you are self-employed (sole traders and partnerships)

The way in which you will receive tax relief on certain expenses depends on whether you are:

1. Cash or accruals accounting.

2. Claiming flat rate expenses or accrual expenses.

Ideally, you need to know what expenses you can claim under each method and then compare and contrast the options available in order to what is best for you.

• Cash or Accruals Accounting Toolkit
• Flat (fixed) rate expenses or actual cost toolkit
• Travel
• Subsistence
• Accommodation costs

Click here for more self-employed guides

Guides for employers and employees

Employers may reimburse staff for expenses incurred in the course of their employment duties, in some situations, for many travel and subsistence expenses (but not relocation expenses) an employee may claim a deduction under Self Assessment.

• Travel (employer's guide)
• Travel (summary for employees)
• Subsistence (employer's guide)

Click here for more employee guides

Tax data

Authorised mileage rates (own car drivers)

CO2 emissions: relevant percentages for car benefits (from 2010/11)

Car fuel benefit charge (company car drivers)

Advisory fuel rates (company car drivers)

Cycles: valuation

Van benefits

 tax partner support for accounts and advisers.

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