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Commuting to work

As a general rule, there is no tax relief for ordinary commuting. The term 'ordinary commuting' is defined to mean travel between a permanent workplace and home, or any other place that is not a workplace. Case law has also confirmed that travel between home and a permanent workplace is ordinary commuting even where home is also a workplace.

In practical terms this means that there is no deduction for the cost of travel between an employee's permanent workplace and:

  • an employee's home (with limited exceptions), or
  • any other place the employee visits for reasons that are not related to the employment, or
  • any place at which the employee performs the duties of another employment.

Any journey between an employee's permanent workplace and home or any other place at which the employee's attendance is not necessary for the duties of that employment, is ordinary commuting for which no deduction is due.

The rules are different for temporary workplaces where the expense is allowable. A workplace is defined as a temporary workplace if an employee goes there to perform a task of limited duration or for a temporary purpose.

There are specific exemptions from tax for works bus services and subsidies paid to public bus services as well as for the provision by an employer of bicycles and cycling equipment in order to encourage environmentally friendly transport between home and work.

Source: HM Revenue & Customs Tue, 05 Apr 2022 00:00:00 +0100

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Some accountancy websites also provide pages and pages of tax information, helpsheets, etc. We prefer to give clients personally tailored advice. So, if you want details of tax rates and allowances just go to the HMRC website on which you should find what you’re looking for. If you need more individual advice please contact us.

Below are links to websites you may find of interest, but as we like to support our local community and clients, we have included links to websites that may be of interest:

HMRC
FT
BBC
VEALE WASBROUGH VIZARDS
CESP
PRACTICE INDEX
SIMCOMM ACADEMY

More Local:
FOOTPLATE EXPERIENCE
ANGLEBURY PRESS
OFFCAMBER.CO.UK