Example Andrew drives each day between his home in Gloucester and his office in Bristol. One day he is required to attend a training event in Bath. Rather than travelling directly to Bath from his home he has to stop off at his office in Bristol to take part in a telephone conference about a project he has been working on. After the telephone conference has finished he drives to the training event in Bath. As Andrew has stopped off at his workplace to carry out substantive duties on the way to the training event in Bath the first part of his journey between home and Bristol is ordinary commuting. Tax relief is available for the cost of his journey from Bristol to Bath, and from Bath back to his home address as this is travel to a temporary workplace. Conflicting guidance It was identified by one of our members that HMRC’s EIM ( Employment Income Manual ) does not reflect the guidance in the 490. We contacted HMRC about the inconsistencies in their guidance and we have been assured that they will be looking into this as part of their work to improve guidance on expenses. (The government announced at Autumn Budget 2017 that it will work with external stakeholders to explore possible improvements to the guidance on employee expenses, particularly on travel and subsistence, and the process for claiming tax relief on non-reimbursed expenses.)
Please do keep feeding back to policy any inconsistencies or issues you may find with guidance.
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The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
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