HMRC’s booklet 490 is a collection of guidance from HMRC that outlines their interpretation of the legislation surrounding the Income Tax and National Insurance Contributions treatment of business travel by employees.
On 30 June 2025, HMRC updated Chapter 7 which concerns the special Income Tax rules that give extra relief for travel by some employees who work abroad or come from abroad to work in the UK. This Chapter into five sections and we detail these in case they are relevant:
For Bookkeepers
We recognise that this collection of guidance might not be appropriate in every practice, but for those where it is relevant, the information should be read in conjunction with Chapter 9 (‘Employers’ reporting requirements for travel expenses’).
