Do you pay for your employee's late night travel?

Calling All Landlords & Payroll
HMRC have just issued their "we'll screw caring employers if they pay for late night buses". The guidance just issued (see the link http://www.hmrc.gov.uk/manuals/eimanual/EIM10210.htm) where HMRC refers to "Late night journeys (Section 248(2))"

The exemption for late night journeys paid for or provided by the employer applies if all the following conditions are met:

"the journey occurs because the employee is required to work later than usual, and
until at least 9pm, and
late working is irregular and
by the time the employee finishes work, public transport is: either unavailable for the journey home, or
it is unreasonable to expect the employee to use it and
the transport paid for or provided by the employer is by taxi or similar private road transport. "

So gone are the days when the kindly publican could bend the rules and give his female staff or others 60 taxi rides home after their late shift.

From Bill Stevenson - taxadvice network