Commuting expenses guidance overview

Produced by a Tolley Employment Tax expert

Employment Tax

Guidance

Commuting and private travel expenses ― introduction

When an employee travels between their home and their normal place of work (what legislation calls a ‘permanent workplace’), this is usually seen as private travel. The normal rule, as outlined in the Travel expenses guidance note, is that no tax or NIC deduction arises in respect of such costs.

However

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