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HMRC internal manual

National Insurance Manual

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 employee’s 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 of“limited duration”.