Travelling for work can sometimes be classed as a ‘journey in the performance of the duties of employment’.
Many have argued, particularly those who work hybrid-remote, that journeys to the office should be classed under this.
However, HM Revenue & Customs (HMRC) has clarified that travelling from home to a base office does not qualify for tax relief, even for those with hybrid working arrangements.
If you are commuting to your set, normal workplace, then you are not eligible for tax relief.
According to HMRC’s guidance, this is because an employee’s home is down to personal choice. This makes the cost of travelling between work and home a personal expense, as it is not an objective requirement of the job.
However, if an employee performs the majority of their work duties from home, such as on a primarily remote contract, they may be entitled to tax reliefs on their travel to the workplace.
Tax relief can also be claimed by employees who are travelling to a temporary workplace or undertaking specific travel for work, such as to see clients or perform required duties.
If you are travelling to a different place than your set workplace, then you can claim tax relief.
These can be claimed at the following rates:
If you are uncertain about your eligibility for tax relief, HMRC has an online tool that can help.
As well as the cost of travel, this applies to other expenses that may be incurred from work, such as uniforms, tools, professional fees, and equipment.
If you need help claiming tax relief, get in touch with our team today.
