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Travel and Subsistence

This guide looks at employee benefits relating to travel and how they relate to the taxes that a business is liable for.

For many businesses, regular employee travel is an essential part of their operations. Whether it is generating new customers, servicing existing ones or attending conferences and other events, travelling often generates a number of ad hoc expenditures. If a company pays for these expenditures on behalf of their employees, they will have tax, national insurance and reporting obligations.

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