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A client has recently had a PAYE enquiry. Fortunately, the enquiry passed off without any major problems; however, one somewhat niggling issue has arisen. On a couple of occasions, the director (and on one occasion, a manager) was called to the business premises to deal with an emergency over the weekend. Both the director and manager usually commute to work using public transport; however, the nature of the emergencies and the weekend train timetables meant that it was more appropriate for them to drive in.
A client has recently had a PAYE enquiry. Fortunately the enquiry passed off without any major problems; however one somewhat niggling issue has arisen. On a couple of occasions the director (and on one occasion a manager) was called to the business premises to deal with an emergency over the weekend. Both the director and manager usually commute to work using public transport; however the nature of the emergencies and the weekend train timetables meant that it was more appropriate for them to drive in. As a consequence and in view of the urgent reasons behind their attendances at the business premises the company reimbursed them for their motoring expenses using the HMRC approved mileage rates.
The HMRC officer conducting the enquiry has now written to us with the suggestion that such payments are in fact taxable as they are payments for journeys that...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
