HMRC internal manual

Employment Income Manual

Travel expenses: travel for necessary attendance: employees who work at home: example

An employee is employed to train animals to help disabled people. It is essential that these animals are familiar with a normal domestic environment and so most of the training takes place in his home. It is an objective requirement of his employment that his duties are carried out at his home.

The employee’s home is a workplace. A deduction is due for the cost of travel between his home and other workplaces that he attends to carry out the duties of his employment. A deduction is due whether those other workplaces are permanent or temporary workplaces, see EIM32170.