Travel and accommodation

1. General considerations

1.1. Method of provision

1.2. Advance on account of expenses

1.3. Season ticket loans

1.4. Holiday cancellation costs

2. Travel

2.1. Business and non-business

2.2. More than one workplace

2.3. Safeguards

2.4. Site-based working

2.5. Call-outs

2.6. Late night travel

2.7. Statutory mileage rates

2.8. Company cars and vans

2.9. Free fuel

2.10. Company vans

2.11. Expenses policies

3. Accommodation

3.1. Basic rule

3.2. Staying with friends or family

3.3. Incidental overnight expenses

3.4. Working lunches

4. Other matters

4.1. Entertaining and hospitality

4.2. VAT recovery