Class 1 NICs : Expenses and allowances : Travelling expenses : Temporary posting away from a permanent workplace : General
Position prior to 6 April 1998
Under the travel rules in operation prior to 6 April 1998 the only amount which couldbe excluded from NICs as a business expense in respect of travel to a temporary workplacewas the lesser of:
- the cost of travelling from the normal workplace to the temporary workplace, or
- the actual travelling costs incurred.
Position from 6 April 1998
Under the new travel rules the full cost of an employees journey from home to atemporary workplace can be excluded from Class 1 NICs liability.
For the purposes of the new travel rules which operate from 6 April 1998 (see NIM06250 for general information about the new rules) a place is atemporary workplace if an employee goes there only to perform a task of limited durationor for a temporary purpose.
See guidance at EIM 32150 (previously SE32150) for what constitutes a temporary purposeand NIM06270 for general guidance on the meaning oflimited duration.