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We act for a number of employees who are eligible for travelling expenses to and from temporary workplaces and who consequently are entitled to relief and tax rebates.
We act for a number of employees who are eligible for travelling expenses to and from temporary workplaces and who consequently are entitled to relief and tax rebates.
Despite the option of having the expenses in the code our clients prefer generally (and it suits us commercially) to leave the expenses out and claim each year either through self assessment or otherwise. Recently HMRC have taken the stance that 'a guideline from on high has come down that the expenses must be put in the code' and quote Income Tax (PAYE) Regulations SI 2003 No 2682 Reg 14 as an authority for this.
A perusal of this regulation seems to contain a bland mission for HMRC to be as accurate as possible in their coding — but it does not seem to give them the authority they suggest! Nor unfortunately does it seem to...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
