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When does travel become chargeable under A&A? Information you must be satisfied on
Travel to your client is only chargeable if you are satisfied from your contact so far that:
- Your client is financially eligible.
- The advice is to be given on a matter of Scots law.
- The nature of the advice is such that the likely cost of giving it is reasonable.
You cannot charge for travel until you have taken enough information from them to satisfy yourself of their basic eligibility for advice and assistance.
A&A and general rules for travel-related charges
Find out more about the general rules for travel in the context of civil A&A accounts, including on methods of travel.
A&A charges for consecutive days’ travel: is it cost effective?
Find out when we will pay for travel to the same location on consecutive days.
A&A travel costs: steps you should take to ensure costs will meet the statutory tests
Read about the steps you can take to ensure costs for A&A travel meet the statutory tests
Payment for travel outwith normal hours: what location will we pay you from?
Find out which location we will pay you from for travel out with normal office hours.
Advice and Assistance accounts and travel: flat mileage rate payable and parking charges
Learn useful information about the milage allowance, VAT and parking charges for your A&A account.
Payment for travel and the appropriate apportionment of cost between clients: general policy
Find out about how travel costs should be apportioned where you have multiple clients, including various examples.
Travel costs for one destination: attending on multiple clients and when to round up time spent
Find out about charging for travel costs where you have visited multiple clients at one destination.
Travel costs where multiple destinations: how to appropriately allocate costs where equal apportionment is not possible
Read about how to allocate costs where equal apportionment cannot be done, including a worked example.