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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Class 1 NICs : Expenses and allowances : Travelling expenses : Employees who work at home

Most employees who work at home do so because it is convenient to them, rather thanbecause the job requires it. Only if an employee’s duties must be carried out at thehome address can the home be regarded as a workplace. See EIM32170 (previously SE32170)for further guidance.

Where it is accepted that an employee’s home is a workplace, the cost of all travelbetween the home and a temporary workplace will be excluded from NICs in just the same wayas such costs are excluded in respect of other employees.

See NIM06265 and NIM06270 forgeneral guidance on temporary postings.