Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees

Tax and Duty Manual Part 05-01-06 has been updated to:

• Incorporate material previously in Tax and Duty Manuals Part 05-02-04 (Employees’ Subsistence Expenses) and Part 05-02-05 (Employees’ Motoring/Bicycle Expenses)
• Update Standard Domestic Subsistence Rates with effect from 1 July 2019.

12 July 2019