Expenses and benefits: congestion charges
As an employer covering the costs of congestion charges for your employees, you have certain tax, National Insurance and reporting obligations.
Different rules apply depending on whether the employee used a company vehicle or their own car, and whether they were travelling on business or not.
Travelling on business means that the employee either travels as part of their job (eg for meetings) or needs to go to a temporary workplace. Everything else is counted as private travel.