How are expenses paid to interns taxed?
This page is for interns who are being paid for their work.
If, instead, you are being paid expenses for voluntary work that you do, look at the section for volunteers.
As a paid worker, you are in the same position as other employees. Broadly, any expenses paid to you by your employer are potentially taxable. You are able, though, to claim a deduction for tax purposes for any expenses that are ‘necessarily’ spent by you. So if your employer only reimburses you for actual expenses that you necessarily incurred, it is unlikely a tax liability will arise on these expenses.
Note that home to work travel expenses are not tax deductible.
Further information on the subject of expenses is available in our Working section.