In message 6, David
Jackman wrote:
Last time I needed a different ticket to normal for work, I decided to
save my employer money by buying the appropriate weekly ticket instead
of five dailies. I then put in my expenses claim, only to find that it
got classed as a taxable benefit because I could also use it at the
weekend.

That doesn't sound right.

See http://www.hmrc.gov.uk/manuals/eimanual/EIM16065.htm (not quite the
situation here, but the same principles apply).

Even better, see
http://www.hmrc.gov.uk/manuals/eimanual/EIM16066.htm
and the examples at
http://www.hmrc.gov.uk/manuals/eimanual/EIM16067.htm

If the individual journeys would have cost more than the season ticket,
there's nothing chargeable to tax. If they would have cost less, then
only the difference is chargeable.

Suppose on a particular route a day return ticket is £12.00 while a
weekly season is £50.00. If you buy a season and make 5 return journeys
for work, 5 * 12 = 50 so there's no taxable benefit. If you only make 3
return journeys, then there's tax to pay on 50 - 3 * 12 = £14.00.

Where you use your own travelcard for commuting and the occasional
business trip, the situation is reversed and you can't count any of it
as an expense. If you buy a further-range ticket to cover work trips,
you can count some of it. See
http://www.hmrc.gov.uk/manuals/eimanual/EIM31833.htm

--
Clive D.W. Feather | Home:
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