His income is taxed in the US and he would be using his own car. Management are prepared to paid the 0.45p a mile or the US equivalent whichever is deemed as correct. I am likely to advise that it should be reimbursed as per the US rate. However whether this needs to go through the EMS or can be paid directly is another matter. In the grand scheme of things the amount will be negligible but due to him all the same so I would like to ensure the correct route is used.

Ah OK thank you Jason. So the service is for an IT developer who is consulting on the improvement of the platform and products for an EdTech company.

Is there any further info that you need in order to advise whether it definitely does? :D Thank you. I personally think it does apply however I cannot find any clear guidance post Brexit. I know it no longer applies to sales raised to the EU.

That makes sense. Thank you for your assistance. Have a great day!

Thanks Paul!

Hi there.

Thank you for your response. My apologies for the lack of detail. Details are as follows -
Employee work remotely for the company so the company bought the employee a chair that was 219.95 + VAT. This was recorded in the P and L.
The employee is now leaving the company and wants to buy the chair. The chair has been valued at £150. My apologies if this seems like a daft question but I am still learning. I was always taught ask a question and be a fool for a minute. Do not ask a question and be a fool for a lifetime. There is only so much the books tell you!
Thank you