Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

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

An employee works in his employer’s office for 4 days every week but the requirements of the job dictate that he must work at home every Friday. It is accepted that his home is a workplace on Friday, see EIM32170.

His travel from home to his employer’s office on Monday to Thursday is ordinary commuting because those premises are a permanent workplace, see EIM32065. His travel costs on those days are not deductible.

If he is unexpectedly required to visit the employer’s premises on Friday to carry out the duties of his employment his travel costs are deductible under Section 337 ITEPA 2003. On that day he is travelling between two workplaces, see EIM32360.