The cost here is the cost of the travel undertaken (174 miles). On a particular day, the employee instead drives from home in York to a temporary place of work in Nottingham. Example 1Īn employee usually commutes by car between home in York and a normal place of work in Leeds. Home is the normal other end of the journey for ordinary commuting. It is used in order to fix one end of the journey for ordinary commuting.
The term ‘permanent workplace’ is defined as a place which the employee ‘regularly’ attends. These journeys are ‘ordinary commuting’ and the costs of these have to be borne by the employee. Journeys between an employee’s home and a place of work which he or she regularly attends are not business journeys. Business journeyĪ business journey is one which either involves travel:
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Often an employee will travel directly from home to a temporary workplace and vice versa.Īn employee can claim full tax relief on business journeys made. Many employees have a place of work which they regularly attend and make occasional trips out of the normal workplace to a temporary workplace. We highlight below the main areas to consider in deciding whether tax relief is available on travel and subsistence.
Travelling and subsistence expenditure incurred by or on behalf of employees gives rise to many problems.
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