Official trips and private mileage
Qualifying reimbursements and actual per-trip allowances for client visits, external business venues and overseas-business airport journeys are not taxable. Ordinary commuting and private mileage differ from those official trips. An employer-recognised home office can be the starting point of an official journey. Business mileage reimbursement has no prescribed rate but must be reasonable.
Overtime and shared transport
Ad hoc transport beyond official hours can qualify where the policy is generally available to all staff, with the stated lower-level-staff concession. Regular home-office taxis outside qualifying overtime are taxable. Shared shuttle buses between pickup points and work have a concession. Separate these categories in payroll and supporting records.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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