Business travel expenses which you pay or reimburse to your employees are now exempt from tax and NI, as long as HMRC's conditions are met. What are these and how can you be sure of meeting them?
To be exempt, an expense must be "wholly, exclusively and necessarily" for the purpose of the employee's job. Use HMRC's revised guide to travel expenses (Booklet 490) to help you decide if the exemption applies. As long as you can show you followed its advice you cannot be held liable for getting it wrong.