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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Travel expenses: travel for necessary attendance: definitions: ordinary commuting: example

An employee is sometimes required by his employer to attend his permanent workplace outside normal working hours, often at the weekend. This means he incurs extra costs on bus fares, meals eaten at his desk and sometimes even the cost of overnight accommodation near his workplace.

No deduction is due for any of these costs because all of the journeys between the employee’s home and his permanent workplace are ordinary commuting, see EIM32055. It makes no difference that his employer requires him to make the journeys or that they are made outside his normal working hours.