490 Employee travel
A tax and NICs guide for employers

This guide sets out HM Revenue & Customs (HMRC) approach in applying the legislation on employee travel. The guide itself has no binding force in law and does not affect any right of appeal by either party.

Contents
Chapter 1 – Introduction 1.3 1.7 1.8 1.9 Overview The basis of tax relief for employee travel and subsistence Some outline examples National Insurance contributions 4 4 5 5 6 7 7 8 8 9 9 10 10 11 11 12 15 15 16 16 17 18 19 20 21 21 23 23 24 25 26 26 27 28 31 31 31 32 32 33 34 34 35 36 36 36 37 Page 2

Chapter 2 – Whether or not travel qualifies for relief 2.5 2.7 2.9 2.10 2.11 Travel in the performance of the employee’s duties Travel to a place where attendance is in the performance of duties Travel between employments Travel between separate employers within a group Joint projects

Chapter 3 – Ordinary commuting and private travel 3.2 3.9 3.10 3.11 3.12 3.16 3.17 3.18 3.19 3.20 3.23 3.25 3.28 3.31 3.33 3.38 3.39 3.40 3.42 What is ordinary commuting? Permanent workplace Regular attendance at a workplace Limited duration – the 24-month rule Breaks in attendance No requirement to return to a permanent workplace Fixed-term appointments Agency workers People with more than one workplace at the same time Attendance for a temporary purpose Depots and similar bases Employees who work at home Private travel Duties defined by reference to a particular area When a workplace ceases to be a permanent workplace Passing work on the way to somewhere else Emergency call-out expenses Employee on stand-by

Temporary workplace – attendance for a limited duration or temporary purpose 12

Chapter 4 – Safeguards against abuse 4.3 4.6 4.10 The ‘necessary’ attendance rule Changes to a workplace Journeys treated as ordinary commuting or private travel

Chapter 5 – The amount of relief 5.2 5.3 5.4 5.6 5.11