Class 1 NICs : Expenses and allowances : Travelling expenses : Ordinary commuting and Private travel
The new travel rules, effective from 6 April 1998, provide for the exclusion from NICsof travel and subsistence costs incurred in travelling to or from a place to perform theduties of an office or employment, as long as they are not expenses of ordinary commutingor private travel.
For most employees, ordinary commuting is the journey they make most days between homeand their permanent workplace. In general there is no exclusion for the cost of travelbetween an employees permanent workplace and
- an employees home, or
- any other place the employee visits for non-work reasons, or
- any place where the employee performs the duties of another job.
See EIM 32055, EIM 32060 and EIM 32065 (previously SE32055, SE32060 and SE32065) formore detailed guidance on what constitutes ordinary commuting and thedefinition of workplace.
Costs associated with private travel are not able to be excluded from NICs under thetravel rules. See NIM06250 for general guidance on the effectof the new travel rules.
Private travel is any journey between
- an employees home and a place which is not a workplace for that employment; or
- any two places neither of which is a workplace for that employment.
See EIM32180 (previously SE32180) for more detailed guidance on what constitutesprivate travel.