Business Travel – Employees & Directors

Where an employer reimburses an employee who earns at a rate of £8,500 pro-rata per annum or a company director for costs incurred by them personally in respect of business travel, the employer must report the reimbursement on form P11d. However, where the employer has agreed a dispensation with HM Revenue & Customs in respect of business travel there is usually no requirement to report it on a P11d. Receipts or invoices must always be produced ...