Employment Income (3)

Question 1

When is a deduction available for travel expenses?

Answer 1

Amount necessarily expanded on travelling and subsistence in duty performance

Amount attributable to necessary attendance at place

Any other expenses wholly and exclusively incurred in performance of duties

Travel to a temprary workplace

Question 2

When is a deduction from employment not available for travel expenses?

Answer 2

When an employee normally commutes to work

Question 3

When travelling is an integral part of the job (e.g. service engineer)

Answer 3

Possible to obtain a deduction for travelling expenses

Question 4

Where tax relief also available for a temporary workplace?

Answer 4

For accomodation and subsistence expenses

Question 5

What are site-based employees?

Answer 5

Individuals with no permanent workplace and don’t hold travel appointment but work at a workplace usually for a few days, weeks or months

Question 6

When is a temporary workplace treated as permanent

Answer 6

Employee spends at least 40% of their working time at their workplace

Period they expect to work at workplace exceeds 24 months

Question 7

If employee initially expects to spend less than 24 months at workplace but subsequently plans change (e..g extended period)

Answer 7

Travel expenses are denied at that point

Question 8

How are amounts up to the statutory approved mileage allowance received?

Answer 8

As tax free

Question 9

If less than statuory approved mileage allowance given?

Answer 9

A deduction for the shortfall may be claimed

Question 10

If amonut greater than statutory allowance is received

Answer 10

Excess is a taxable benefit

Question 11

Authorised mileage allowances cars up to 10000 miles?

Answer 11

45p

Question 12

Authorised mileage allowances cars over 10000 miles?

Answer 12

25p