The travel and subsistence rules have largely remained unchanged since their introduction in 1998. The rules are fairly comprehensive and, not surprisingly, feature regularly in areas of dispute during HMRC employer compliance reviews. Areas to consider include: employee’s base; accommodation; subsistence; travel; special rules for the construction industry; and National Insurance rules. Most importantly, employers must ensure that they are comfortable with the definition of where workers are based and, therefore, that any claims to travel and subsistence made are defendable.
