Employee travel expenses policy

Responsibility for determining whether business expenses reimbursed to employees and directors are exempt from tax and NI rests with the employer. Therefore, it’s good practice to have a travel expenses policy in place.

Business travel

Including an Employee Travel Expenses Policy in your staff handbook will provide evidence to HMRC that you only reimburse qualifying travel expenses.

Our policy makes reference to home-to-office travel, which should not be included in business travel claims plus the type of transport which should be used on business trips. It specifies that public transport as opposed to taxis should be used wherever possible. (Own car use is covered in a separate policy.)