![]() The meaning of ordinary commuting and private travel are explained at paragraph 3.2 of Ordinary commuting and private travel (Chapter 3). It excludes journeys that constitute ‘ordinary commuting’ or ‘private travel’. This is explained at paragraph 3.13 of Ordinary commuting and private travel (Chapter 3), but a typical example might be where an employee has to travel directly between home and a client’s office. Such places are referred to as ‘temporary workplaces’. This category covers journeys an employee makes to or from a place they have to attend to carry out duties of that employment. Travel to a place where attendance is in the performance of duties 2.5 Tax relief is available for the cost of all Tony’s business travel, including from his home to his first appointment and from his last appointment to his home. Travel is an integral part of his job and he carries out the duties of his employment at each customer’s premises. He has no normal workplace and is emailed his job list each evening for the following day. He visits up to 10 customers each day throughout the UK. Tony is a service engineer working for a company that services and maintains white goods for the commercial sector. The cost of such travel is incurred in actually carrying out the duties of the employment, although the treatment may be different where one of the workplaces is the employee’s home.įor detailed guidance on when relief is available where the employee’s home is a workplace go to paragraph 3.36 of Ordinary commuting and private travel (Chapter 3). ![]() The most common example is travel between one workplace and another in connection with a single employment. The sort of travel that qualifies for tax relief on this basis is travel that is ‘on the job’, as distinct from travel ‘to the job’. Travel in the performance of the employee’s duties 2.3 Tax relief is available only where travel is in the actual performance of the duties or where it’s necessary – in a real sense – for the employee to attend the particular place on that occasion to perform the duties of their employment. journeys which employees make to or from a place they have to attend in the performance of their duties (travel to a place where attendance is in the performance of the duties) – but not journeys which are ordinary commuting or private travel.journeys which employees have to make in the performance of their duties (travel in the performance of the duties).In most cases, tax relief is available for the full cost of business travelling expenses, except where motoring expenses are paid to employees who use their own vehicles for business travel, in which case special rules apply - go to paragraph 9.12 of Employers’ reporting requirements (Chapter 9).īusiness travelling expenses are travelling expenses which are incurred on: The meaning of subsistence is covered in detail in paragraph 5.4 of The amount of tax relief (Chapter 5). The term ‘travel expenses’ includes the actual costs of travel together with any subsistence expenditure and other associated costs that are incurred in making the journey.
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