Expenses of voluntary office holders

CIOT has been in correspondence with HMRC in connection with S299B, ITEPA 2003 (voluntary office-holders: payments in respect of expenses). In this respect HMRC has recently confirmed that the expenses covered by S299B ITEPA 2003 include the payment of reasonable expenses incurred by a voluntary office-holder in relation to their commuting to and from the place at which they carry out the duties of their office. HMRC concurs that the example below illustrates this point.

Peter attends regular meetings at an educational charity as a voluntary officeholder and incurs costs on rail/taxi travelling there and back from his home in Harrow to the charity’s office in Central London. Although Peter can’t claim relief under S337 ITEPA 2003 for expenses necessarily incurred in the performance of his duties (because (a) it’s his choice where he lives so his travel expenses aren’t necessarily incurred and (b) his meeting work starts/ends in Central London, not before or afterwards) or under S338 ITEPA 2003 (because his travel is from home to a permanent workplace) he is entitled to relief under S299B because his travel is linked to the carrying out of his duties for the charity.

Please contact [email protected] if there are any queries regarding this confirmation.