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EIM31925 | Travel expenses: general: directors' travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration

From HM Revenue & Customs · Employment Income Manual

Extra-Statutory Concession A4(b)

Where:

  • a director gives his or her services to a company without remuneration and

  • the company is not run with a view to dividends (for example, a company owning a hall or sports ground, or running a club)

the director is treated by concession as not assessable on any travelling expenses that are paid to him or her.

The application of this concession is illustrated by example EIM31930.

This part of Extra Statutory Concession A4 has effect in relation to expenses incurred before 6 April 2014. For expenditure incurred on or after 6 April 2014, section 241A ITEPA 2003 will apply.