Richard Wilson

We reimburse our employess for business travel (tax free) provided they produce proof of receipts/tickets of train/bus journey etc. If they can't produce receipts/tickets then we apply PAYE to their reimbursement. However, one of our employees just used their debit card to 'tap' through the train turnstiles to pay for their journey and therefore do not have a ticket/receipt to show. Instead they did provide a copy of their bank statement showing the cost of business travel. Does the bank statement suffice for HMRC to accept re-imbursement as tax free?

Hi, With the Local Elections due on the 2nd May 2024, I have received a query from an employee who will work on the Election The employee is already a 40% tax earner with their main job. Therefore when they are paid for their Election duties (which is paid by the Returning Officer as a separate employer) they are set up as a new employee for one month on the default tax code 0T and therefore will pay 20% tax on their Election payment. They are then immediately made a leaver for their Election duty. The query from the employee is they have requested to be set up on tax code D0 so that they pay 40% tax at the time they receive their Election payment. This is understandable, as it will only mean HMRC will tax them the difference with a reduced tax code the following year. I remember asking HMRC quite a few years ago if this is something we could do, and their response was whilst they understand the request, the default tax code for new starters has to be 0T if a starter checklist or P45 is absent – therefore D0 was not an option. However, our employee says she contacted HMRC and they advised her that she can request this through her payroll department? I have tried searching the website to see if this is now allowed by HMRC but couldn’t find anything. Can you please advise? Many thanks Richard Wilson