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Voluntary office holders’ travel expenses

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In correspondence with the CIOT, HMRC have confirmed that relief is available under ITEPA 2003 s 299B (voluntary office-holders: payments in respect of expenses) for reasonable expenses incurred by voluntary office holders in relation to commuting to and from the place at which they carry out the duties of their office.

The CIOT provides a simple example to illustrate the point with which, it says, HMRC concur.

Issue: 1663
Categories: News