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