Recently, two issues relating to foreign travel have arisen which are relevant for taxpayers.

Firstly, HM Revenue and Customs (HMRC) have advised that taxpayers who expect to have problems paying tax on time as a result of the volcanic ash cloud should contact them as soon as possible, rather than wait until the payment is overdue.

Secondly, now that the Foreign and Commonwealth Office has stopped publishing guideline expenses rates for accommodation and subsistence in various foreign countries, HMRC have launched a review of the area with a view to publishing new guidance.

The most recent guideline rates, which can be used for expense claims in the absence of receipts, can continue to be used until the end of the current tax year.