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Further consultation on travel and subsistence expenses

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HM Treasury is consulting until 16 December 2015 on the next stage of its review of changes to the tax rules for travel and subsistence expenses. Based on issues highlighted in earlier discussions, the proposed framework is based around relief for travelling:

  • in the performance of the duties;
  • to locations other than the 'main base', with scope for the employee to nominate a main base; and
  • to 'detached duty' locations.

The government also favours removal of relief for day subsistence.

Responses to the discussion paper will be used to inform the development of the government’s proposals which will be published for wider consultation in due course. HM Treasury originally launched the first stage of consultation from 31 July 2014 until 23 October 2014, the deadline was subsequently extended to the 31 January 2015 and thereafter 1 May 2016. HM Treasury has now aligned the end date with the above consultation and both will close on 16 December 2015

For the discussion paper, see

Issue: 1279
Categories: News