Contractors' Project

23 August 2013

Institute Raises Concerns Around Key Issues in Tax Briefing on Travel and Subsistence Expenses

Dear Member,

The Institute has written to Revenue raising concerns about the views expressed in their recent Tax Briefing on travel and subsistence expenses.

This Briefing dealt with the tax-free reimbursement of travel and subsistence expenses by intermediaries/contractors.


The Briefing seems to indicate that Revenue does not accept that a person’s home office can be their “normal place of work”, even where the majority of their work is carried out at home. 

We wrote to Revenue on the following issues:

  • The approach does not take account of genuine situations where an individual’s work operations are based at home and the majority of the work takes place at home.
  • The approach is different to current accepted practices for example on “country money” and foreign travel.
  • Audit settlements have been made on the basis of accepted practices.

A copy of our letter to Revenue is available here

We have asked that the matters raised be discussed at the upcoming Main TALC meeting in September. We will issue an update to members following this meeting.

Resources for Members

Our CTA Chartered Tax Adviser LinkedIn forums provide an opportunity for you to discuss your issues and experiences with other members across the country. Click on the button below to join the network.

Dedicated Contractors' Project Webpage

We have a dedicated webpage on Revenue Contractors’ Project with essential information for members.  This page includes our bulletins on:

Institute representations on the scope of the project and Revenue’s approach here.

Revenue East South East region activity here 

Revenue Border Midlands West activity here 

Revenue South West region activity here
We have also collated on this page Revenue’s guidance on the tax treatment of travel and subsistence expenses and other Revenue information relevant to the project.

Kind regards

Cora O’Brien

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