Travel and subsistence expenses

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Changes to travel and subsistence expenses

The regulations around travel and subsistence haven’t changed since April 1998 but in that time the workplace environment and our patterns of working have evolved on a grand scale. After a review, the Government has decided to simplify the rules in order to make them easier for employers to understand and apply.

Essentially, after 6th April 2016, new restrictions will be placed on tax relief for travel and subsistence expenses and mileage for those individuals who work under (or under the right of) supervision, direction or control in the manner in which the work is performed. So, you’ll no longer be able to claim back those home-to-work expenses and mileage if your assignment falls under SDC, and you're employed through an employment intermediary.
Travel and subsistence expenses infographic

For more information, read our SDC guide and our explanation of business costs and expenses.

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