Records to be kept

You must keep the following records in relation to travel and subsistence reimbursements:

  • Name and address of the director or employee
  • Date of the journey
  • Reason for the journey
  • Kilometres involved
  • Starting point, destination and finishing point of the journey
  • Basis for the reimbursement of travel and subsistence expenses, for example, where a worker needs an overnight stay away from home.

If you reimburse actual expenses, you must retain all receipts. You must keep all records for six years after the end of the tax year to which the records refer.

If you have any queries regarding the adequacy of the records you keep, please contact your Revenue Office for assistance.