Do you have a temporary workplace? [Employee travel expenses]

Whilst dealing with a recent tax return case I was reminded of an opportunity for employees to claim a tax break relating to travel expenses which many people are not aware of.  Most people are aware that ordinary commuting is not a tax allowable expense, but travel in the performance of duties is tax deductible.  However, there is a further scenario whereby employee travel expenses can be claimed as tax deductible.

This scenario relates to employees engaged at a temporary workplace which is broadly defined as a workplace an employee is sent to for a period of less than 24 months.  In these circumstances, employees can claim not only travel expenses in the performance of their duties but also travel expenses of getting to and from the temporary workplace which would in normal circumstances be considered non allowable commuting.

There are some exceptions, for example if your work is limited to a specific geographical area, for example an area manager, then this area becomes your permanent workplace.

It is therefore worth remembering that if you fall into the temporary workplace category you may be entitled to claim tax relief on travel expenses and apply for a refund, within certain time limits. If you require any further information then please do get in touch.