Travel and subsistence for business journeys and associated travel costs

Business journeys only include:

• journeys forming part of an employee's employment duties (such as journeys between appointments by a service engineer or to external meetings)
• journeys related to an employee's attendance at a temporary workplace

Associated travel costs includes the ‘necessary costs of business travel’, such as meals and accommodation if the travel requires an overnight stay. Often this is referred to as subsistence allowance.

HM Revenue & Customs (HMRC) Expenses and benefits A-Z will tell you more about how HMRC treats any payments relating to business travel. Please follow the link below.

Expenses and benefits A-Z - Business travel: you provide, pay for or reimburse