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HMRC publish 2019 Edition of Booklet 480

25 February 2019

• HMRC update taxes and benefits booklet for 2019
• Gone are the days of checking receipts for benchmark scale rates
• Private motoring expenses for company vehicle are not taxable

On 22nd February 2019 HMRC published the 2019 version of Booklet 480, which is tax guidance on expenses and benefits directly received by directors and employees.

Alterations have been made to the following clauses (this list is not exhaustive):

2.2 From 6 April 2019 employers will no longer be required to operate a system for checking an employee’s expenditure in order to make payments free of tax in relation to expenses paid or reimbursed using benchmark scale rates. Employers will only be required to check that employees are undertaking qualifying travel on occasions for which subsistence is paid or reimbursed.

5.18 From 6 April 2019 expenses incurred in the provision of any pension, annuity, lump sum, gratuity or similar benefit to be given to the employee or to be given in respect of the employee to any other individual or charity on the employee’s retirement or death. The cost of providing such benefits may in some circumstances be taxable under other provisions of ITEPA 2003.

11.13 Private motoring expenses paid directly on behalf of, or reimbursed to, the employee for a company vehicle will not give rise to a tax liability in addition to the car, van and fuel benefit charge mentioned in Chapter 11, 12 to 14.

Appendix 11 - Employer supported childcare and Statutory Maternity Pay (SMP)/Statutory Sick Pay (SSP)

SMP and SSP are based on an employee’s average earnings over a fixed period before they receive them.

If an employee has agreed with their employer to give up pay in return for childcare support, their average earnings will be based on their cash salary only and will not include the value of the childcare support received.  This means the amount of SMP and SSP they could receive would be reduced.

See a copy of the revised guidance here .

VAT Assessment One-Year Time Limits at the Upper Tribunal

In the case of Nottingham Forest v HMRC [2024] UKUT 145 (TCC), the Courts were tasked with deciding an appeal on a very narrow point in VAT legislation – what was the date that HMRC acquired evidence of facts sufficient to justify making a VAT assessment?

Sampling and Disclosure Case Management Decisions

In an interesting case regarding evidence sampling and disclosure, the First-tier tribunal decided that it is fundamental to natural justice (in cases involving multiple transactions such as Kittel cases) that an Appellant should be entitled to see all the evidence which HMRC have relied on in constructing their case.

Insufficient invoice description case goes in taxpayer’s favour

In the case of Fount Construction Ltd v HMRC [2024] UKFTT 340 (TC), HMRC had disallowed claims for recovery of input tax on the basis that the corresponding invoices held by the Appellant didn’t meet the legislative requirements

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Non-executive Directors and travel expenses - HMRC changing the rules

28 june 2019.

It is very common for an organisation to meet the cost of travel expenses for non-executive directors (NEDs) to attend Board meetings and, where necessary, the cost of related accommodation and subsistence too. 

Whilst the NED may say that he or she is home based, HMRC are unlikely to accept that the NED’s home is a workplace. Furthermore, if all (or almost all) of the time that a NED spends working for an organisation is spent at the location at which the board meetings take place, HMRC will regard this location as a ‘permanent workplace’. Journeys between a home and a permanent workplace are ordinary commuting and the travel expenses attributable to such journeys (and any related accommodation and subsistence) are generally taxable. HMRC Booklet 490 includes an example under section 3.12.

What is changing?

Historically many public sector organisations have settled the tax due on NEDs' taxable travel and subsistence expenses by including it on their PAYE Settlement Agreement (PSA). PSAs have the advantage of being convenient but the disadvantage of being expensive; because the tax and national insurance contributions (NIC) payable by the public sector organisation under the PSA is calculated on a grossed-up basis (the effective tax rate for a 40 per cent taxpayer is touching 90 per cent). 

This treatment has, however, been withdrawn by HMRC from 6 April 2019. From that date the only items that HMRC is permitted to include in the PSA for a public sector organisation must be either:

• minor (in terms of the value of the item);
• irregular (in terms of the provision of the benefit or expense); or
• impracticable (to apply PAYE or apportion between the employees receiving the benefit).

The Department of Business, Energy & Industrial Strategy (BEIS) wrote to the bodies it oversees on 30 May 2019 including this instruction:

'Any payments made to non-executives and other office holders will now have to be paid through payroll, with tax and National Insurance deducted at source. 

'For cases where BEIS is responsible for paying fees and expenses, the default position is that the individual NED/office holder will pay the tax and National Insurance on any taxable expenses. 

'The policy sponsor directorate may choose to cover these costs but this is a decision for them and will need to be met out their directorate budget. 

'For cases where BEIS is not responsible for paying fees and expenses, individual organisations need to ensure that they are tax-compliant.'

What does this mean?

Each case of NED expenses should be closely reviewed to see if tax relief is available. If tax relief is not available, then:

• where the NED is reimbursed for these expenses the payment is treated as covering a pecuniary liability of the NED and is thus liable to tax and Class 1 NIC (employee’s and employer’s) via the payroll. When the expenses are reimbursed they should be placed through payroll within 14 days of the reimbursement or in the next payroll run to avoid the potential of penalties for incorrect RTI returns. The question then is does the payer gross up the payment so the NED receives the net they expended or not! If they don’t then the NED will be out of pocket;
• if the organisation arranges for the expenses directly, then these are reportable on form P11D and chargeable to Class 1A NIC. If the organisation places these amounts on the P11D then the NED will suffer the tax and the payer the Class 1A NIC. Again, the NED will be out of pocket if historically they did not pay the tax; and
• if the organisation is not in the public sector it may still be possible to include the whole cost in their PSA if it meets the criteria outlined above. For payroll items the PSA should be agreed with HMRC before the reimbursement is made.

As mentioned in our articles ‘ Non-executive directors’ fees – how to avoid mistakes ' and ‘ Non-resident directors of UK companies and the tax implications ’, it is also worth reiterating that fees for NED roles in the public and private sectors should generally be subject to tax and NIC through the payroll as NEDs are treated as officeholders (ie employees) for PAYE purposes.

What should organisations be doing now?

We would recommend all organisations check the position regarding NED expenses to see if the correct tax treatment has been applied. If historically the organisation has dealt with these expenses via a PSA, consideration should be given to whether this treatment can continue from 6 April 2019.

For those who have had their PSA removed, or don’t have one in place, then they should urgently make sure that any reimbursed expenses have been placed through payroll and the correct tax and NIC treatment applied. 

We understand that those covered by the Department of Business (BEIS) instructions were asked to confirm they had actioned the change to their PSAs by 14 June 2019. 

For those not covered by the BEIS instructions it is likely we will see more activity from HMRC in this area in the coming months. 

If you have any further questions regarding to payments to non-executive directors, please contact Susan Ball or Lee Knight.

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A home away from home

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Michael Steed muses on a common client question in respect of travel and subsistence costs

What is the issue?

Can staying in a flat away from home on business, which is cheaper and more convenient than a hotel, bring adverse tax results?

What does it mean to me?

Dealing with client queries for travel and subsistence costs is a complicated and uneven landscape and requires professional care.

What can I take away?

Corporate structures can give better tax results than sole trader structures in this area.

‘Yes, but staying in a flat’s cheaper – surely I can get a deduction for this?’

Introduction

Imagine the following scenario: Sunil is a contractor and he has won a nine month contract for professional services in a city that’s 250 miles away from where he lives. He decides immediately that he cannot commute this on a daily basis, so he considers his options. He has asked you about renting a flat on the basis that this is more convenient and less expensive than a hotel or B&B option.

Let’s analyse this scenario under two different assumptions:

• that Sunil is a sole trader; and
• that Sunil has a personal services company (PSC).

Scenario 1: Sunil is a sole trader

In many ways, this analysis is straightforward. The core legal principles for sole trader deductions are now in ITTOIA 20015 s 34 and interpreted in attendant case law (the ‘wholly and exclusively’ rule). Section 34 is well-known and I will not analyse it here, beyond reiterating that this is a speed limit on deductibility and that dual purpose expenditure (‘the fatal duality of purpose’) will mainly fail the s 34 test, but that some low level ‘contamination’ (often private use) will not automatically fail.

Case law establishes that where the business purpose predominates and the personal element is merely incidental to the business purpose, the expenditure satisfies the ‘wholly and exclusively’ test.

In my analysis, the starting point is that we need to establish whether the travel is allowable as it meets the s 34 test or whether it fails under Newsom v Robertson (1952) 33 TC 452 and is travel between home and a base of operations.

What makes the analysis a bit more difficult is that there are few landmarks in this landscape that allow us to determine whether this is home to base of operations travel, or whether Sunil’s home (by default) is his base of operation under the Horton v Young (1971) 47 TC 60 principle that would make him ‘an itinerant worker’. Certainly, there is no obvious time limit that would allow us to deduce that, say, a nine month contract would be OK, but an 18 month contract would not. Having said that, extreme cases such as Timothy David Hanlin [2011] UKFTT 213, where the tribunal noted that the appellant had been working on the same contract for seven or eight years, would clearly make the travel one of choice to a base of operation, rather than qualifying for a tax deduction.

Just to keep it simple, let’s assume here that for the duration of the contract Sunil will not be regarded as travelling to a base of operation, as his contract pattern is one of regular changes with different clients.

So, let’s put this ‘it’s cheaper’ angle to bed and state the obvious: cost is not the test. The wholly and exclusively rules are the correct test, so cost is a largely a blind alley. Having said that, excessive cost is likely to breach the deductibility rules, possibly because there is a personal as well as a business use, but travelling first class rather than standard class is not going to be a problem – a full deduction should be allowed.

Staying in a flat as a sole trader can be a tricky prospect. The well-known Tim Healy case [2015] UKFTT 233 foundered when remitted to the First-tier Tribunal, largely because of Mr Healy’s assertion that he preferred staying in a London flat for a nine month period, as inter alia he could have his friends and family to stay which was not really feasible in a hotel. He had fallen foul of the ‘fatal duality of purpose’; in other words, the use by his family would fatally contaminate the s 34 rule.

One of Mr Healy’s other arguments was that staying in a flat was cheaper, but that was not relevant in the case – only the wholly and exclusively tests were in play.

As a point of interest in Healy , the Upper Tribunal heard argument about the ‘contamination’ issue, including from an old Schedule E case ( Elwood v Utitz (1965) 42 TC 482), in which a company director from Northern Ireland purchased a club membership of a members’ club in London as this was cheaper than staying in a hotel. A deduction for the membership was allowed by the Court of Appeal, notwithstanding that it provided accommodation and other social advantages. The court said in that case: ‘There is nothing new about the proposition that incidental effects, no matter how inevitable, do not necessarily colour the purpose or intent behind the acts that produce them.’

On the accommodation taking the form of a tenancy and more specifically on the length of that tenancy in Healy , it is interesting to note that the UT commented: ‘We have found nothing that indicates that expenditure under a tenancy agreement that lasts for a period of nine months cannot be deductible.’

The UT went on to say: ‘There is no hard and fast rule as to when the length of the assignment clearly tips the balance in favour of a conclusion that there is a dual purpose; it will be a matter of fact and degree in the particular circumstances.’

Scenario 2: Sunil has his own PSC

So let’s re-analyse the scenario with Sunil having a PSC. What difference will this make? To start with the obvious, Sunil is now a director and we need to consider three angles:

• deductibility in the company for company payments (this time under CTA 2009 s 54);
• possible benefit in kind implications of these company payments on Sunil as a director; and
• whether Sunil will be able to claim any deductions from earnings under the travel rules in ITEPA 2003 ss 337 to 339 for sums spent by him personally.

Company payments

Let’s start with the company payments and assume first that the company picks up the cost of the flat. The s 54 test is identical in principle to the s 34 test considered above. If the payment is wholly and exclusively for the trade, then the company will get the deduction for the payment.

An alternative scenario would be for the company to pay a round sum payment to Sunil, from which Sunil would pay for the flat. In my view these payments would also meet the s 54 tests if they were broadly equivalent to the quantum of the flat rental.

Benefit in kind

But what about the knock-on effect of the provision of the flat as a benefit in kind charge on Sunil personally? The basic shape of this is that where an employee is provided with living accommodation by an employer, then the employee is liable for income tax on the value of the accommodation provided (ITEPA 2003 s 102). There are some exemptions in ss 99 and 100, but these are not relevant here. The employer incurs NIC Class 1A on the value. The valuation rules are broadly that the cash equivalent is the higher of the ‘annual value’ or the rent paid by the employer. In Sunil’s case, that would be the rent paid. If additional costs of the accommodation are also provided (such as heating and lighting), then these too are taxable benefits which have to be reported on a P11D and are liable to income tax. Either Class 1 or Class 1A contributions will be due depending on the nature of the benefit (ITEPA 2003 s 210).

As Sunil will only be there for nine months, the charges are proportionately reduced and the benefits in kind charge is also reduced for any rent made good by the director (not relevant here).

Deductions from earnings

The next issue is to determine whether there is any permitted deduction for business expenses under the expenses rules in ITEPA 2003 Part 5 Chapter 2 – Deductions for employees’ expenses, particularly under s 338 (travel for necessary attendance).

At first sight, this section appears to offer only limited hope, as it specifically refers to expenditure by the employee. This is helpful if the employer pays a round sum to the employee out of which the employee makes payments for the accommodation, but not helpful if the employer pays for and provides the accommodation.

However, ITEPA 2003 s 333(1) broadens the scope of s 338 to include payments made on the employee’s behalf by someone else (here, the employer). This rationalisation allows us to understand the examples given in EIM 31836 and EIM 31838. EIM 31836 specifically covers the issue of accommodation being provided as a cheaper and more convenient alternative to hotel accommodation; and full relief (under s 338) should be available if the expenditure is reasonable and not excessive. It continues: 

‘Relief should not be restricted for furnished or unfurnished accommodation that is of reasonable cost where it is also able to be used by the employee for weekends, short holidays during the period of work at the temporary workplace, or other short non-working periods. Relief should be restricted where significant non-business use is part of the purpose of providing the accommodation.’

So, the Healy type issues about family use for a sole trader appear to be ameliorated for a company structure.  HMRC’s view on the provision of a flat is also covered in HMRC Booklet 480 (2019) at 21.24, which takes a slightly different approach to the EIM and says:

‘If accommodation is provided for an employee, for example, in a flat or hotel, while the employee is on business duties away from his or her home and normal place of work, the cost of this may be allowable as a deduction under the expenses rule. For example, a company in Yorkshire may rent a London flat for an employee who has to make frequent business trips to London. The extent of any deduction will depend upon the circumstances. If the accommodation is no more than an alternative to hotel accommodation and is not available for private occupation, the whole cost of renting and running the flat may be allowed as a deduction. On the other hand, if the employee or his or her family also had the use of the flat as a private residence any allowance would be restricted. Provided living accommodation will never be included in a dispensation and so even if there’s a potential deduction under the expenses rules, the provision of the accommodation must be reported on form P11D each year.’

Staying in a flat as a cheaper and more convenient way to be away from home can be easier to justify through a company structure than as a sole trader.

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Updated Booklet 480

On 13 September 2017, HMRC published their booklet 480 for the 2017-18 tax year. The booklet is HMRC’s interpretation of the tax legislation as it relates to expenses and benefits and is, essentially, a payroll professional’s ‘Bible’ of expenses and benefits processing. It includes the long-awaited guidance on how to deal with provision under OpRA (Optional Remuneration Arrangements).

Booklet 480 should really be read alongside the CWG2 ‘Employer further guide to PAYE and NICs’ and the CWG5 ‘Class 1A National Insurance contributions on benefits in kind’. These HMRC interpretation documents do not seem to have been updated significantly in respect of OpRA, at least I couldn’t see it.

Literature more relevant to software developers is contained in HMRC’s recently-updated ‘ Schema and supporting documents ’ that deals with internet submissions of the P11D, P11D(b) and P46(Car).

If you payroll benefits in kind and are looking for guidance, you may have a long search. Currently, the only guidance is contained in Employer Bulletin 67 , which contains an article about an HMRC ‘concession’ for 2017-18. This says that we have to calculate the payrolling values as per the updated Income Tax (Earnings and Pensions) Act 2003. The reason for this is that the governing payrolling legislation (the PAYE Regulations 2003) was not updated at the same time as the 2003 act and there seems little desire to update these retrospective to 6 April 2017.

The result is that the 2003 act tells us to calculate the taxable value one way but the 2003 regulations tell us to calculate it another way. To my mind, this ‘concession’ is asking us to payroll benefits as per the 2003 regulations except when it comes to the part about payroll benefits that have been provided under OpRA. Considering that the Employer Bulletin is only HMRC’s guidance/interpretation, I really cannot see that this way of working holds up from a legislative perspective. However, who am I to argue?!

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[UK] Bye-Bye Expenses and Benefits Guide 480

Long regarded as the Bible for P11D expenses and benefits processing, it is a sign of the times and disappointing that HMRC have discontinued the pdf version of the “Expenses and Benefits Guide” Booklet 480 and replaced it with publication on gov.uk in HTML format . 

Whilst the HTML format has been around since the end of 2019, the pdf has only recently been withdrawn as a pdf.  The entire booklet 480 has now been converted to gov.uk format but keeps the chapters which we are familiar with:

1 Legal background

2 Exemption for paid or reimbursed expenses (previously dispensations)

3 Tax treatment of expenses payments

4 Taxable benefits and facilities

5 Non-taxable payments and benefits

6 Valuation of benefits

7 Deductions for expenses

8 Travelling and subsistence expenses

9 Employees engaged on international work

10 Expenses for spouse accompanying employee on business trips

11 Cars and vans available for private use – when a benefit charge is incurred

12 Calculating the car benefit charge

13 Fuel provided for company cars and vans

14 Vans available for private use

15 Pooled cars or vans

16 Mileage payments and passenger payments

17 Beneficial loan arrangements

18 Scholarships

19 Tax not deducted from remuneration paid to directors

20 Entertaining expenses

21 Provision of living accommodation

22 Mobile phones and BlackBerrys

23 Employment related securities and arrangements

24 Procedures to be followed by employer and employee

25 Guidance on completion of forms P11D

26 Remuneration in non-cash form, for example, payments by intermediaries

27 Non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme

Appendix 1 Car benefit – examples of calculations

Appendix 2 Car benefit – the appropriate percentage

Appendix 3 Mileage Allowance Payments

Appendix 4 Beneficial loan arrangements

Appendix 6 Taxation of beneficial loan arrangements

Appendix 5 ‘Qualifying loans’

Appendix 7 Relocation expenses

Appendix 8 Incidental overnight expenses

Appendix 9 Work-related training

Appendix 10 Self-Assessment – expenses and benefits

Appendix 11 Employer Supported Childcare

Appendix 12 Optional remuneration arrangements

Global Payroll Association Comment

This is the P11D expenses and benefits guidance that we will be pointing members and readers to in the future when it is updated. 

What is a bit concerning is that the pdf booklet used to highlight what had changed in green.  We assume that when changes have been made we will get gov.uk alerts to say what has changed.  So, although it is sorry to see an old and familiar payroll companion go, perhaps this will be a better way of working in the future. 

We make two further comments:

• If you have any prior copies of the 480 in pdf format, please retain these
• The 490 guide on employee travel is still available – at the moment!

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FY 2024 Per Diem Rates for ZIP Code 22401

Daily lodging rates (excluding taxes) | october 2023 - september 2024.

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Meals & Incidentals (M&IE) rates and breakdown Footnotes

Use this table to find the following information for federal employee travel:

Breakfast, lunch, dinner, incidentals - Separate amounts for meals and incidentals. M&IE Total = Breakfast + Lunch + Dinner + Incidentals. Sometimes meal amounts must be deducted from trip voucher. See More Information

First & last day of travel - amount received on the first and last day of travel and equals 75% of total M&IE.

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The separate amounts for breakfast, lunch and dinner listed in the chart are provided should you need to deduct any of those meals from your trip voucher. For example, if your trip includes meals that are already paid for by the government (such as through a registration fee for a conference), you will need to deduct those meals from your voucher. Refer to Section 301-11.18 of the Federal Travel Regulation for specific guidance on deducting these amounts from your per diem reimbursement claims for meals furnished to you by the government. Other organizations may have different rules that apply for their employees; please check with your organization for more assistance.

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This column lists the amount federal employees receive for the first and last calendar day of travel. The first and last calendar day of travel is calculated at 75 percent.

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Are Tuesdays still the best day to book flights? Here's what major travel platforms found.

• There’s not a point in choosing a specific day of the week to book your flight as the savings are only marginal, if any.
• Instead, there are other factors that impact airfare pricing much more.
• Flying out in the middle of the week instead of the weekend can save travelers an average of 18% on domestic summer airfare.

It’s the age-old question about travel: What is the best day of the week to buy airfare ? 

For the longest time, it’s been said that prices surge on the weekends and travelers should wait until Tuesday to book their flights, but how true is that these days? 

Now that airfare has become more expensive – flights from major U.S. airports cost 29% more on average this year than in 2021 – knowing the answer could mean the difference between saving some serious dollars. 

USA TODAY asked three major travel platforms – Expedia , Hopper and Google Flights – what they found to be the best day for travelers to book flights based on their data. 

Here’s what they said.

Learn more: Best travel insurance

Travel can be stressful. Avoid these airports, according to a new report

What is the best day to book flights?

Unfortunately, there’s not a point in choosing a specific day of the week to buy airfare as the savings are only marginal, if any, according to Hopper and Google Flights. 

An analysis of flight costs initially published in 2022 found that airfare purchased on Tuesdays, Wednesdays or Thursdays has only been 1.9% cheaper than those bought on weekends for the past six years. A Google Flights spokesperson confirmed with USA TODAY that this data holds true as of June 2024. 

Instead, there are other factors that impact airfare pricing much more. “While everyone wants a golden rule for the best day of the week to book a flight – the reality is that the best day, and time, to book a flight depends on a number of factors,” said Hayley Berg, Hopper’s lead economist, in an email to USA TODAY. 

“We tested this out and looked at the best day of the week to book for a number of popular trips and Tuesday was the cheapest day just 1% of the time,” she said. “The best price might be available on Tuesday – but it might be available on another day of the week.”

However, Expedia did come up with a surprising answer contrary to popular belief: Book your flight on the weekend, particularly Sunday, according to its 2024 Air Travel Hacks report published in September 2023. 

“Travelers saved an average of 13% compared to those who book on Fridays (the most expensive day),” Expedia travel expert Christie Hudson told USA TODAY in an email. The findings came from “billions of data points” from the Airlines Reporting Corporation and OAG, a data platform for the global travel industry, Hudson added.

Although you can wait until Sunday or avoid Friday to book, other factors are far more important in securing the best deal on your airfare.

Tips to save money on airfare

Berg recommends people monitor flight prices with tools like Hopper or Capital One Travel and aim to book domestic flights between one and three months before departure and international flights between four and five months before departure. “Don’t leave booking too late; prices can increase by hundreds in the final weeks before departure,” she said.

According to Expedia’s report, travelers who purchase their domestic flight 28 days in advance pay 24% less on average than last-minute bookings. 

Instead of the day you book impacting costs, it’s the day you fly out that matters to score cheap airfare. Flying out in the middle of the week instead of the weekend can save travelers an average of 18% on domestic summer airfare, Hopper found. For international trips, the savings can be even more – the platform found that flying to Europe this summer on a Tuesday or Wednesday can save $435 per ticket. 

Google Flights agrees. On average, flights on Monday, Tuesday or Wednesday are 12% cheaper than those on Friday, Saturday or Sunday. 

Kathleen Wong is a travel reporter for USA TODAY based in Hawaii. You can reach her at [email protected] .

The Key Points at the top of this article were created with the assistance of Artificial Intelligence (AI) and reviewed by a journalist before publication. No other parts of the article were generated using AI. Learn more .

‘Alexa, Book My Tour’: Viator and Amazon Give Hotels Voice Search for Travel Experiences

Jesse Chase-Lubitz , Skift

June 25th, 2024 at 8:57 AM EDT

This isn't the first time Amazon has tried to bring voice-activated bookings to hotels. But in a collaboration with Viator, guests will be able to book over 300,000 travel experiences directly from their rooms.

Jesse Chase-Lubitz

Viator , a TripAdvisor brand, has partnered with Amazon.com to integrate its vast inventory of tours, activities, and experiences into Alexa-enabled devices in hotel rooms. This marks the experience sector’s first major push into voice-activated travel bookings.

Viator, which calls itself the world’s largest travel agency for experiences, and Amazon did not share details on the financial structure of the deal. Viator said that hotels would benefit from it. 

“Every tour booked by a guest using their in-room device will generate revenue share back to the hotel,” said Sarah Dines , chief commercial officer at Viator.

The deal plugs more than 300,000 tours, activities, and excursions from Viator, an online travel agency owned by TripAdvisor, into Amazon’s Alexa service. Guests can search and book travel experiences in their hotel rooms.

This isn’t an entirely novel. Many hotel operators already provide custom Alexa-powered offerings in hotel rooms through Amazon’s Alexa Smart Properties for Hospitality program, including the Circa Resort & Casino, Reverb Atlanta, the Fairmont Le Manoir Richelieu in Quebec, the NH Collection in Spain, Sapporo Stream in Japan, the Wynn in Las Vegas, and some U.S. Walt Disney World Resorts.

However, this partnership signals the first time that Viator’s experiences will be built into Amazon’s devices as a “skill,” which enables users to ask Alexa about Viator’s offerings.

The service will only apply to participating hotels. For now, that includes Circa Resort & Casino in Las Vegas. However, it is available to U.S. hotels and will go international over time. 

Viator and Amazon’s service will allow guests to see popular local tours, activities, and excursions on the screens of an Amazon Echo Show device, which is similar to a small tablet or phone-sized screen that would sit on a desk or table. Guests can then explore the activities using either voice or touch. They can also book the travel experiences they want directly through Viator using a QR code.

Amazon’s Foray Into the Hotel Industry

The move comes at a time when Amazon promises a significant update to Alexa’s capabilities thanks to generative AI .

Yet it isn’t the first time a travel company joined forces with Amazon. In 2016, Expedia and Amazon partnered up to allow customers to inquire about existing flight reservations with Expedia, the loyalty program, or book a car rental.

In 2018, Amazon launched Alexa Smart Properties for Hospitality to increase its reach in the industry. The program placed Echo devices in several hotels , including Best Western, Dream Hotels, and Wynn Resorts. 

Also in 2018, the hospitality technology company SevenRooms announced plans to build an Alexa skill that enabled restaurant operators to use voice commands to streamline table service. For example, the device could remind staff to bring condiments to a table or fill water glasses.

Since then, news on Alexa’s rollout into the hospitality industry has been relatively quiet.

In 2019, Amazon received a slew of bad press as media outlets reported that the devices were listening to people’s private conversations. Travel Weekly reported that some hotel guests had privacy concerns about having smart devices in their rooms. Others said that the devices were activating and waking them up in the middle of the night.

Amazon faced several lawsuits about Alexa’s recording practices and ultimately changed its policies.

What’s Next

Amazon declined to comment on any future plans for hospitality-based partnerships.

Viator’s leadership said it hopes the partnership will help operators expand their customer base.

“By integrating Viator’s thousands of high-quality tours, activities, and excursions into Amazon Echo Show devices in hotel rooms, we’re making it easier than ever for travelers to find and book exceptional experiences in destination,” said Dines. “This collaboration also opens new doors for Viator’s tour operators by broadening their exposure to new and expanded audiences.”

More on Tours, Activities, and Travel Experiences

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Tags: amazon , booking technology , hospitality , online travel , online travel agencies , online travel newsletter , tours and activities , Travel Experiences , travel tech , viator , voice , voice search

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Strasbourg for Book Lovers

Bibliophiles will find plenty of centuries-old tomes, graphic novels, modern works and more in this French city, which also happens to be this year’s UNESCO World Book Capital.

By Seth Sherwood

Attention, bibliophiles: Put Strasbourg, the largest city in eastern France, on your radar. Once home to the godfather of publishing — the 15th-century printing-press pioneer Johannes Gutenberg — the city is the UNESCO World Book Capital for 2024. Through next April, more than 200 events and activities will take place in and around Strasbourg, a polyglot city on the German border whose half-timbered gingerbread houses, gabled roofs, picturesque canals and church spires seem to have sprung from a storybook of their own.

Among the events are exhibitions devoted to Gustave Doré — a Strasbourg native and perhaps the 19th-century’s most celebrated illustrator of literary works — and Julie Doucet , a groundbreaking Quebec graphic novelist and visual artist. The annual Fête des Imprimeurs on June 29 and 30 in Place Gutenberg will showcase all of the trades involved in bookmaking, including through interactive workshops.

But the UNESCO events aren’t the only reasons to visit. Strasbourg has many spots for the literary-minded that are permanent fixtures, from comic shops and indie book emporiums to historical libraries and antiquarian specialists . Here are six favorites.

Place Gutenberg: The story begins

A native of Mainz, Germany (about 100 miles away), Gutenberg lived in Strasbourg in the 1430s and 1440s, developing the initial plans for his revolutionary moveable-type printing press, which would come to fruition in Mainz in the 1450s.

To honor him, Strasbourg in 1840 erected a statue in a square near the city’s red sandstone cathedral, whose Gothic design another German visitor, Johann Wolfgang von Goethe, famously rhapsodized about. (The future literary star studied in Strasbourg in the early 1770s, living nearby at 36 rue du Vieux-Marché-aux-Poissons.)

The stone statue shows Gutenberg, bearded and solemn, holding a page bearing the French words “Et la lumière fut”—“And there was light” — a reference both to his famous Bibles and to the enlightenment of humankind made possible by the spread of printed matter.

On Tuesdays, Thursdays and Saturdays, some of the fruits of Gutenberg’s invention — used books and historical prints — go on sale nearby during the open-air book market along rue des Hallebardes, just across the street.

Fairy tales and fountain pens

The smells of leather, parchment and dust suffuse La Jument Verte , an antiquarian book shop along rue des Juifs, one of the streets near the cathedral where some of Europe’s earliest print shops once operated.

Sun-filled and cheerful, the store has extensive holdings in French-language works of history, science and medicine, including an 1863 Paris travel guide (€80, or about $87) and an 1870 surgical primer (€200). Literary works are another specialty. If you don’t have €50,000 for the first six volumes of the original 1668 edition of La Fontaine’s fables, a pillar of French literature, a six-volume set of “The Divine Comedy,” with illustrations by Salvador Dalí, costs a mere €5,800.

If you feel inspired to do some sketching or scrawling afterward, the city’s most elegant stationery store is steps away: Monogram . Don’t miss the display cases filled with handcrafted Namiki-brand fountain pens from Japan. Each is an individual artwork embellished with gold dust and lacquer (€1,580 to €2,850). Less extravagant items also abound, including rustic leather-bound notebooks by Lamali (65 euros) and scads of greeting cards, wrapping paper and bookmarks.

Surrealism, satire and more

An extensive collection of historical works can be perused — for free — in the soaring, airy library of the Strasbourg Museum of Modern and Contemporary Art , a repository of about 140,000 books, magazines, museum catalogs and other materials.

Want to flip through the original proclamations of the Dadaist movement? Just ask. Published in 1918 in the Zurich-based group’s Dada magazine, the poet Tristan Tzara’s so-called Dada Manifesto (written in French) still amazes with its absurdist tone, nonsensical language, inventive syntax and gleeful vulgarity as it mocks literature, art, language and authority.

The periodicals archive includes famous titles related to Surrealism (Minotaure), German art (Deutsche Kunst und Dekoration), French satire (Le Charivari) and photography (Nouvelle Vision). A maze of shelves packed with mostly French books on a gamut of subjects — from art history and architecture to ceramics and graphic design — rounds out the offerings.

If you’re looking for something to take home, the museum bookshop down the hall contains a smattering of English-language gems, from “Dan Graham’s New Jersey” (€45) to “Young, Gifted and Black: A New Generation of Artists” (€50).

A stream of words

The award for homiest bookshop goes to L’Oiseau Rare (the Rare Bird), a small, cozy hangout in a half-timbered yellow house from the 1600s. It’s one of a trio of bookstores along Quai des Bateliers, a lovely, tree-lined canalside walkway that could easily be renamed Readers’ Row.

Outfitted with a three-table cafe and hung with paintings by a co-owner, Diane Albisser — whose scenes of dance halls and boxing rings take inspiration from African American history — the shop specializes in French literary works and socially activist nonfiction, particularly on feminism, race and the environment. You can walk in for a café au lait (€3.80) and stroll out with novels by Françoise Sagan, a dual-language edition of Maya Angelou’s poetry, and tracts by Mary Shelley translated into the language of Molière.

Down the quay, in another half-timbered house, Le Tigre bursts with French-language comics, manga, graphic novels and other illustrated works. Wordless treats also abound, from pop-culture figurines (the Notorious B.I.G., Grandpa Munster; €25) to vintage vinyl albums (€15 to €20) by David Bowie, Bud Powell and other heavyweights of rock and jazz.

Things suddenly get dark inside La Tache Noire (The Black Stain), a shrine for worshipers of crime novels from China, India, Iceland, Mexico, Belgium, France and other far-flung nations. Nearly everything is in French, though a section of American and British Hall-of-Famers, from Raymond Chandler to James Ellroy, caters to Anglophones.

Central Vapeur: Postcards from the fringe

The location of Central Vapeur , an arts organization devoted to alternative illustration, graphics and comics, is apt. Occupying a warehouse in a semi-blighted industrial zone, the group’s headquarters sits on the geographical edge of Strasbourg, and its tiny bookstore is similarly filled with visions and voices from the fringe.

Within, a pipe-smoking cartoon elephant in striped trousers looks on from a tote bag (€8). A pink-eyed skull covered with birthday candles peers from a tiny round lapel button (€1.50). Donald Trump, biting into a drippy scoop of ice cream resembling Earth, grimaces at the world from a wall poster (€40). Offbeat drawings, postcards and prints also decorate the shop.

In addition to graphic novels from local authors, the store’s offerings include dual-language French-English design magazines like Cercle (published in Strasbourg; €22) and Back Office (a periodical based in Paris; €20).

And if you’re up for a festival, the organization hosts Format(s) , which celebrates French and international graphic design.

Place Kléber: A multilingual mecca

Even if Strasbourg’s grandest, liveliest square didn’t have a thrice-weekly vintage book market (Tuesday, Thursday and Saturday), an emporium of Japanese comics ( Le Camphrier ), or a megastore of French-language books ( Librarie Kléber ), it would still be an obligatory stop thanks to the globe-spinning Librarie du Monde Entier . Poetic translation: The Whole Earth Bookstore.

Desperate to find a guide to conversation in Basque? Look no further. A Danish edition of “The Handmaid’s Tale”? Ditto. Urdu dictionaries, contemporary Turkish novels, Russian storybooks for kids — all in their original language? They’re all here. Dual-language books also abound, from Italian-English versions of Machiavelli’s “The Prince” to French-English editions of the experimental French classic “Zazie dans le Métro.”

The most robust offerings are in English-language fiction, history, biography and current affairs. You might even find a remaindered edition (€6) of “84, Charing Cross Road,” Helene Hanff’s charming collection of letters about the book trade. As she writes, “Buying a book you’ve never read is like buying a dress you’ve never tried on.” So always take the time to browse.

Follow New York Times Travel on Instagram and sign up for our weekly Travel Dispatch newsletter to get expert tips on traveling smarter and inspiration for your next vacation. Dreaming up a future getaway or just armchair traveling? Check out our 52 Places to Go in 2024 .

Open Up Your World

Considering a trip, or just some armchair traveling here are some ideas..

52 Places:  Why do we travel? For food, culture, adventure, natural beauty? Our 2024 list has all those elements, and more .

Ljubljana, Slovenia:  Stroll along the river, explore a contemporary art scene and admire panoramic views in this scenic Central European capital .

Cities With Great Beaches:  Already been to Miami, Honolulu and Sydney? These five other coastal destinations  are vibrant on land and on the water.

Southern France:  The Canal du Midi traverses the Occitanie region and gives cyclists of all skill levels  access to parts of France that are rich in lore .

Port Antonio, Jamaica:  The D.J. and music producer Diplo recommends spots in a city he loves  on Jamaica’s northeast coast. A dance party makes the cut.

New Mexico:  Visiting the vast and remote Gila Wilderness, which is celebrating its 100th anniversary, is both inspiring and demanding .

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• Business tax

Ordinary commuting and private travel (490: Chapter 3)

What qualifies as ordinary commuting and private travel for tax purposes.

An employee cannot have tax relief for the cost of a journey which is ordinary commuting or private travel. The following paragraphs explain what these terms mean.

Ordinary commuting

The term ‘ordinary commuting’ means any travel between a permanent workplace and:

• any other place which is not a workplace

A workplace is a place where the employee’s attendance is necessary for the performance of the duties of that employment. The meaning of permanent workplace is explained at paragraph 3.10.

For most employees this means that ordinary commuting is the journey they make most days between their home and their normal place of work. However, for some employees the position is more complicated.

In general, there is no tax relief for the cost of travel between an employee’s permanent workplace and:

• any other place they visit for non-work reasons
• any place where they perform the duties of another job

Example 1 — ordinary commuting

James works 5 days a week at an office in central Birmingham which is his permanent workplace. From Monday to Thursday he travels to Birmingham from his home.

This journey is ordinary commuting. However, on a Thursday he always goes out for the evening with friends and often stays at a friend’s house overnight from where he travels directly into work in the morning.

His journey from his friend’s house to his permanent workplace is also ordinary commuting as it’s travel to a permanent workplace from a place which is not a workplace.

Example 2 — ordinary commuting

Dermot’s employer sometimes needs him to attend his permanent workplace outside normal working hours – for example, at the weekend. This means he incurs extra costs on bus fares, the cost of meals eaten at his desk and sometimes even the cost of overnight accommodation near his workplace.

No tax relief is available for any of this expenditure because all journeys between home and his permanent workplace are ordinary commuting. It makes no difference that Dermot’s employer needs him to make the journeys or that they’re made outside his normal working hours.

An employee cannot turn an ordinary commuting journey into a business journey by arranging a business appointment somewhere on the way just to get tax relief. They must be able to show that it was necessary to attend their destination to perform the duties of their employment. The journey must not simply be for the employee’s personal convenience.

Similarly, an employer cannot turn an ordinary commuting journey into a business journey by asking an employee to stop off on the way to carry out business tasks such as making phone calls.

For more information, read:

• paragraph 2.6 of whether or not travel qualifies for tax relief (Chapter 2)
• paragraphs 4.3 to 4.5 of safeguards against abuse (Chapter 4)

Where someone other than the employee pays or provides for their ordinary commuting (by reimbursing the costs, by paying directly for the travel or by providing travel facilities) and this arises from or by reason of the employment, the payment or provision is taxable.

Reimbursements must be included as gross pay for PAYE purposes. All such payments and benefits should be reported on form P11D or a Full Payment Submission ( FPS ) if the employer is registered to payroll benefits. The tax charge arises irrespective of whether the payment or provision is made by the employer or by a third party.

There is an exemption for certain specific benefits provided through a travel plan. A travel plan is a package of practical measures designed to reduce car use for journeys to and from work, and for business travel. Travel plans are put together by employers, and can be adapted to suit the particular needs of individual sites.

Examples of what could be included in a travel plan include:

• a works bus provided by an employer that is available to all employees generally to transport them to and from work
• cycles or cycling safety equipment

Example 3 — ordinary commuting

To encourage staff to move to a new site at an out of town industrial development, an employer lays on a free bus service for his employees. Because the bus service is available to all employees generally to transport them to and from work there will be no tax charge.

Private travel

No tax relief is available for journeys which are private travel. Private travel is a journey between:

• an employee’s home and any other place they do not have to be for work purposes
• any 2 places an employee does not have to be for work purposes

Example 4 — private travel

Guy is an administrator. He has a permanent workplace in Derby. At certain times of the year he has work to do over the weekend. Generally, he takes it with him to his holiday cottage in Cornwall where he goes with his family most weekends.

Working in Cornwall does not make his holiday cottage a temporary workplace. His journey there is private travel and he is not entitled to tax relief for any cost.

No tax relief is available for travel that is made for private rather than for work purposes, even if that travel is to or from a workplace which, in other circumstances, would be a temporary workplace.

Example 5 — private travel

As part of her duties as a supervisor for a chain of supermarkets, Hannah has to visit different outlets. She gets tax relief for her travel. However, in addition Hannah is usually invited to the Christmas parties held at these outlets. She cannot get tax relief for this travel because it’s not for work purposes.

Permanent workplace

It is usually clear whether or not a place is an employee’s permanent workplace (and, therefore, whether a journey to or from that place is ordinary commuting).

A place is a permanent workplace if the employee attends it regularly for the performance of the duties of the employment and it’s not a temporary workplace.

A temporary workplace is somewhere the employee goes only to perform a task of limited duration or for a temporary purpose.

Paragraph 3.11 explains ‘attends regularly’. Paragraphs 3.13 to 3.28 explain ‘temporary workplace’, ‘limited duration’ and ‘temporary purpose’.

Regular attendance at a workplace

An employee attends a workplace regularly if their attendance:

• is frequent
• follows a pattern
• is for all or almost all of the period for which they hold or are likely to hold that employment

It’s reasonable to class anything done repeatedly, with some sort of consistency, that is, frequent or habitual, or follows a pattern, as ‘regular’ attendance. This means that fortnightly travel, for example, is capable of being regarded as ‘regular’. However, it’s possible that the attendance might be for a temporary purpose. The longer the interval between each visit, the higher the possibility that the purpose of the visit is a temporary one, therefore each set of circumstances will need to be considered on its own merits.

It’s possible for an employee to have 2 or more permanent workplaces. The employee will not be entitled to tax relief for the costs incurred in travelling from home to any of the permanent workplaces (read paragraph 3.43).

Non-executive directors

We regard non-executive directors as office holders, which means that the same rules relating to travel expenses apply to them as to employees generally.

In determining whether tax relief is available for the costs of a particular journey, consideration must be given to whether the workplace being travelled to is a temporary or permanent workplace.

Example 6 — non-executive directors

Dinesh is a non-executive director for a large banking group. The main duty of his role is to attend monthly board meetings which he travels to directly from his home.

The board meetings are all held at the banking groups headquarters in London. As all or almost all of the time that Dinesh spends working for that employer is spent at a single workplace it’s a permanent workplace and no relief for his travel expenses is due.

Temporary workplace — attendance for a limited duration or temporary purpose

A place is a temporary workplace if an employee goes there only to perform a task of limited duration or for a temporary purpose even where the employee attends it regularly.

Task of limited duration

Where an employee attends a workplace for a limited period of time to do a particular task or project then the workplace will be a temporary workplace, even where the employee’s attendance is regular.

This is on the basis that they’re attending for the purpose of performing a task of limited duration. Read paragraph 3.18 and the 24-month rule.

Attendance for a temporary purpose

An employee may attend a workplace regularly and perform duties there which are not of limited duration without that workplace becoming a permanent workplace provided the purpose of each visit is for a temporary purpose. Read paragraph 3.41.

Where a visit is self-contained (that is, arranged for a particular reason rather than as part of a series of visits to the same workplace for the continuation of a particular task) it is likely to be for a temporary purpose.

Example 7 — attendance for a temporary purpose

Fred is a safety officer at his employer’s Nottingham office. He visits the employer’s Derby factory every week to carry out a particular safety check. His responsibility for that factory has been a duty of his employment for a period already spanning 20 years, so it’s not of limited duration.

However, the tasks he performs on each visit are self-contained and the purpose of each visit, considered alone, is temporary. Fred is entitled to tax relief for the full cost of his travel.

Example 8 — attendance for a temporary purpose

Gail is the finance director of a large company based in Scunthorpe. Once a fortnight her duties take her to the company’s production unit in the South East. Her visits are to consider individual investment proposals but she takes the opportunity to discuss local welfare issues as a representative of senior management.

The purpose of the visits is not linked, each one is self-contained. So the production unit is not Gail’s permanent workplace and she is entitled to tax relief for the full cost of her business travel.

Example 9 — attendance for a temporary purpose

Peter lives in Wolverhampton and has a permanent workplace in Birmingham. He is a director of a company which has a number of regional offices.

He has to attend a directors’ meeting each Friday in Stafford. Although the directors’ meetings are regularly held in the same place, Stafford does not become a permanent workplace for Peter because each visit is for a temporary purpose. So he is entitled to tax relief for the cost of his travel from home to Stafford.

Example 10 — attendance for a temporary purpose

Gemma is employed as a school teacher in Oswestry which is a permanent workplace. Every fortnight she goes to an education authority meeting in Bridgnorth. She is entitled to tax relief for her travel from home to Bridgnorth because while she goes there regularly each visit is for a temporary purpose.

Where a second workplace is attended for a meeting and other duties are also carried out there for the sake of efficiency, the duration of time spent at the second workplace should not be considered in isolation.

If a meeting is for a temporary purpose and normal duties are performed either side of the meeting to maximise the employee’s use of time, it does not make the second workplace a permanent one. Provided the employee is genuinely attending the second workplace for a temporary purpose and would not normally have been there otherwise, it follows that the second workplace would likely to be a temporary workplace.

Workplaces which are prevented from being temporary workplaces

There are a number of circumstances where, even though the employee attends a workplace to perform a task of limited duration or for some other temporary purpose, it will still be a permanent workplace. This will be the case where the 24 month or fixed term appointment rules apply or where the workplace is a depot or base.

Also, where the workplace is defined by reference to an area, we may treat that area as a permanent workplace. These rules are explained in paragraphs 3.18 to 3.35.

The 24-month rule

The 24 month rule prevents a workplace being a temporary workplace where an employee attends it in the course of a period of continuous work which lasts, or is likely to last, more than 24 months.

A period of continuous work is a period of work throughout which the duties of the employment are performed to a significant extent at that place. For the purposes of operating this rule, we regard duties as performed to a significant extent at any workplace if an employee spends 40% or more of their working time at that place.

The 24 month rule will also apply where an employee’s duties are defined by reference to a particular geographical area. Read paragraph 3.32.

This means that where the employee has spent, or is likely to spend, 40% or more of their working time at that particular workplace over a period of more than 24 months, it will be a permanent workplace.

Example 11 — the 24-month rule

Chris has worked for 5 years at her employer’s head office in Warrington. She is sent by her employer to perform duties at a branch office in Wigan for 18 months, after which she expects to return to work in Warrington.

As Chris’ attendance at the temporary workplace in Wigan is expected to last less than 24 months, tax relief is available for the full cost of her travel between home and the temporary workplace.

Example 12 — the 24-month rule

Duncan has worked for his employer in Sheffield for 10 years and is sent to help out at the employer’s Rotherham branch for 28 months.

There is no tax relief for the cost of travel to and from the workplace. This is because he will be spending more than 40% of his working time there and his attendance is known from the outset to be for more than 24 months so the workplace is a permanent workplace.

His home to work travel is therefore ordinary commuting for which no relief is available.

The test is whether the employee has spent, or is likely to spend more than 40% of their working time at a particular workplace over a period that lasts or is likely to last more than 24 months.

Where it’s expected that the employee will attend a workplace to perform a task of limited duration or for some other temporary purpose for a period of less than 24 months, the workplace will be a temporary workplace from the outset.

However, if at a later date circumstances change and the employee is required to attend the workplace for a period that extends beyond 24 months, it will stop being a temporary workplace from the date that the expectation changed.

Example 13 — the 24-month rule

Hassan has worked for his employer for 3 years and is sent to perform full-time duties at a workplace for 28 months.

The posting is unexpectedly ended after 18 months. No tax relief is available for the cost of travel between his home and the workplace, because his attendance is expected to exceed 24 months (though in fact it does not).

The workplace is therefore a permanent workplace and the journey is ordinary commuting.

Example 14 — the 24-month rule

Richard has worked for his employer for 3 years. He is sent to perform full-time duties at a workplace for 18 months. After 10 months the posting is extended to 28 months.

Tax relief is available for the full cost of travel to and from the workplace during the first 10 months (while his attendance is expected to be for less than 24 months), but not after that (once his attendance is expected to exceed 24 months).

Example 15 — the 24-month rule

Sarah has worked for her employer for 7 years and is sent to perform full-time duties at a workplace for 28 months. After 10 months the posting is shortened to 18 months.

No tax relief is available for the cost of travel to and from the workplace during the first 10 months (while her attendance is expected to exceed 24 months), but tax relief is available for the full cost of travel during the final 8 months (once her attendance is no longer expected to exceed 24 months).

For the 24 month rule to apply, both parts of the test must be met; for a workplace to be deemed permanent, the employee must have spent or be likely to spend more than 40% of their working time at a workplace and they must attend it or be likely to attend it over a period lasting more than 24 months.

Example 16 — the 24-month rule

Edward lives and works in Portsmouth where he is employed as an engineer. His employer sends him to work in Southampton for 1 and a half days a week for 28 months. For the rest of the week he continues to work in Portsmouth which remains a permanent workplace.

In considering whether Edward is entitled to tax relief for travel between home and Southampton it’s important to look at the amount of time he expects to spend there each week and for how long he expects to be in Southampton.

Because he expects to be in Southampton, for less than 40% of his working time, albeit over a period longer than 24 months, and he retains a permanent workplace in Portsmouth, Southampton is a temporary workplace for Edward and he is entitled to tax relief for the cost of getting there and back.

Example 17 — the 24-month rule

Caroline is employed as a laboratory assistant. She lives in Newport and works in Cardiff. Her employer opens a new laboratory in Swansea. Caroline is sent to work there 4 days a week and expects to be there for 30 months.

She is not entitled to tax relief for travel from home to Swansea because she is spending more than 40% of her time at the new laboratory and expects to be there for more than 24 months. It’s therefore a permanent workplace.

Caroline is not entitled to tax relief for travel from home to Cardiff for the one day a week she goes there because her attendance there is not to perform a task of limited duration or for a temporary purpose. The Cardiff laboratory remains a permanent workplace.

Example 18 — the 24-month rule

Steven is employed as a financial adviser working in Brighton. His employer sends him to an office in Bournemouth for one day a week over a 10 month period.

He travels to Bournemouth directly from his home in Hastings. Steven is entitled to tax relief for his travel to Bournemouth because he has gone there for a temporary purpose.

He does not expect to spend more than 40% of his time there nor does he expect to be going there for more than 24 months.

Example 19 — the 24-month rule

Neil is employed as a speech therapist at a hospital in Leeds. His employer sends him to Bradford for 3 days a week to supervise a new department there.

He expects to be in Bradford for 18 months. Neil is entitled to tax relief for his travel from home to Bradford.

Although he is spending more than 40% of his time in Bradford he does not expect to be there for more than 24 months so Bradford is a temporary workplace.

Example 20 — the 24-month rule

Alan lives in Tewkesbury and has a part-time job working 2 days a week in Cheltenham as a telephonist for an insurance company. He is asked to spend one of his 2 working days covering for a colleague at a branch in Gloucester for a period of 32 months.

Alan is not entitled to tax relief for travel between home and Gloucester because, while he spends only one day a week in Gloucester, this is more than 40% of his working time and he expects to be there for more than 24 months.

Alan is not entitled to tax relief for the journey he makes between home and Cheltenham on the other day he works because Cheltenham remains a permanent workplace.

Usually it will be clear whether or not an employee expects to spend more than 40% of their working time at a particular workplace over a period of more than 24 months.

Where there is some uncertainty, cases should be decided on their facts. An obvious starting point is what the employee has been told about the length of the assignment. Another point to consider may be whether the employee has moved home as a result of the change in workplace.

An employee may be less likely to relocate for a posting that is expected to last under 24 months than for one that is expected to last longer. That is not to say, if someone does move home as a result of a change of workplace, it necessarily means they expect the new workplace to be permanent, or that if they do not move home they necessarily expect the new workplace to be temporary.

Moving home is not a test, it’s only one factor to consider — but it’s an important one. Read paragraph 8.9 of Tax rules on other types of travel and related expenses (Chapter 8) .

Long construction projects

It will often be the case in the construction industry that workers will be moved from site to site on a regular basis by their employer. In these circumstances, where the employee’s attendance at the site is not expected to last longer than 24 months it will be considered a temporary workplace and tax relief will be available for the cost of travel and subsistence incurred in travelling to that site.

It is important to remember when applying the 24 month rule that the test is whether the employee has spent or is likely to spend more than 40% of their working time at a workplace for a period which lasts or is likely to last more than 24 months.

This means that where an employee is initially expected to work at a site for a period of less than 24 months but at a later date their employer extends the period to longer than 24 months, it will be a temporary workplace up until the date that the period is extended, after which it will be a permanent workplace.

Similarly, where an employee is needed to work at a particular site on a construction project which is initially expected to last 18 months that site will be a temporary workplace.

If, for example due to delays, that project is later extended so that it‘s expected to last for 30 months and the employee is expected to carry on working at the site for the duration of the project, that site will become a permanent workplace from the date that project’s expected duration changed.

Breaks in attendance

A period of continuous work can remain continuous even where there is a break in attendance.

Example 21 — breaks in attendance

Susan is employed as a human resources consultant. She expects to spend all her working time at a client’s site for 23 months.

She works full-time at the client’s site for 17 months developing a new staff appraisal system and then deals with unexpected priority work elsewhere for 3 months. She then returns to the client’s site for a further 6 months to co-ordinate the roll-out of the new system.

Susan is entitled to tax relief for her travel from home to the site during the first 17 months because she does not during that time expect to be at the site for more than 24 months. She is not, however, entitled to tax relief for her travel from home to the client’s site for the further 6 months.

That is because she now expects to spend 23 out of the 26 months at that site, which will be more than 40% of her working time over a period longer than 24 months.

Construction projects in phases

Sometimes construction projects will be completed in phases. Where this happens employees working on the construction project site may be moved by their employer to work on a different project in the intervening period and then later return to the original site to work on the next phase of the project.

In determining whether the 24 month rule applies in these circumstances you must still consider whether the employee has attended the workplace for more than 40% of their working time over a period of more than 24 months. The fact that there is a break in the employee’s attendance at the workplace does not alter this.

Example 22 — construction projects in phases

John is a labourer employed by a large construction company to work on the building of a new airport terminal. The building work is to be carried out in phases with the first phase expected to take 18 months to complete.

John attends the site for 18 months until the first phase is completed. He has no expectation of returning to that site. His employer then moves him to a different building project for 6 months after which his employer asks him to return to the original site to complete the second phase of building work which lasts 12 months.

The purpose of John’s attendance is to complete a task of limited duration so during the first 18 months it will be a temporary workplace as John’s attendance is for a period of less than 24 months.

However, when he returns to the airport site he expects to spend 30 out of 36 months working there, and expects to spend more than 40% of his working time there in a period lasting more than 24 months (18 + 6 + 12 = 36 months). This means that during the final 12 months the airport site will be a permanent workplace.

Example 23 — construction projects in phases

Robert is a labourer employed by a construction company to work on the building of a new sporting venue. The first phase of the sporting venue project lasts for 6 months.

Robert attends the site 5 days a week (a total of 132 days over the 6 month period).

After the first phase is complete Robert’s employer moves him to work on a different project site for 6 months. Robert does not expect to return for the second phase of construction at the sporting venue. He attends the second site for a total of 132 days over the 6 month period.

Robert’s employer then moves him to work on a third construction site. After 3 months working on the third site (66 working days) the second phase of the sporting venue project starts. This phase is expected to last 12 months.

Robert’s employer then asks him to work one day a week at the sporting venue and 4 days a week at the third site. Over the 12 month period Robert works 52 days at the sporting venue and 212 days at the third property site.

The sporting venue is capable of being a temporary workplace as the purpose of Robert’s attendance is to complete a task of limited duration. During the first 6 months it will be a temporary workplace as Robert’s attendance is for less than 24 months.

When Robert returns to the sporting venue site he expects to spend a total of 184 days there (132 in the first phase plus 52 in the second phase) out of 594 working days over the whole period which works out to 31% of his working time. Although the total period lasts more than 24 months (6 + 6 + 3 + 12 = 27), as Robert only spends 31% of his working time there the sporting venue site remains a temporary workplace.

Example 24 — construction projects in phases

Roger is a labourer employed by a construction company to work on the building of the same new sporting venue as Robert. The first phase of the sporting venue project lasts for 6 months.

Roger attends the site 5 days a week (a total of 132 days over the 6 month period).

After the first phase is complete Roger’s employer moves him to work on a different project site for 6 months. Roger does not expect to return for the second phase of construction at the sporting venue. He attends the second site for a total of 132 days over the 6 month period.

Roger’s employer then moves him to work on a third construction site. After 3 months working on that site (66 working days) the second phase of the sporting venue project starts. This phase is expected to last 12 months. Unlike Robert, Roger’s employer asks him to work 3 days a week at the sporting venue and 2 days a week at the third site.

This means that over the 12 month period Roger works 158 days at the sporting venue and 106 days at the third site.

The sporting venue is capable of being a temporary workplace as the purpose of Roger’s attendance is to complete a task of limited duration. So during the first 6 months it will be a temporary workplace as Roger’s attendance is for less than 24 months.

When Roger returns to the sporting venue site he expects to spend a total of 290 days there (132 in the first phase plus 158 in the second phase) out of 594 working days over the whole period which works out to 49% of his working time.

As the total period lasts more than 24 months (6 + 6 + 3 + 12 = 27) and as Roger spends 49% of his working time there the sporting venue site will be a permanent workplace when he returns for the second phase.

No requirement to return to a permanent workplace

An employee does not need to have a permanent workplace to go back to, to get tax relief for travel to a temporary workplace.

Example 25 — no requirement to return to a permanent workplace

Viv starts a new job as a trainee manager for a building society. When she starts her job her employer has not decided where she will be based. As part of her induction into the building society, for the first 2 months Viv is required to spend a few weeks working full-time at each of a number of branches learning about the wide range of services the building society provides. After 2 months she is given a permanent posting to a branch in Swansea.

Viv is entitled to tax relief for the full cost of her journeys from home to the branches she visits in the first 2 months of her employment. Viv is not entitled to tax relief for the cost of travelling from her home to Swansea, once this becomes her permanent posting, because this is an ordinary commuting journey.

The fixed term appointment rule

The fixed term appointment rule prevents a workplace being a temporary workplace where an employee attends, or is likely to attend, it in the course of a period of continuous work for all or almost all of the period that they’re likely to hold the employment.

A period of continuous work for this purpose has the same meaning as it does for the 24 month rule – that is it’s a period during which the employee spends or is likely to spend more than 40% of their working time at a particular workplace.

For the purpose of operating the fixed term appointment rule we regard a period as being all or almost all of the period that the employee is likely to hold the employment where that period is more than 80% of the likely duration of the employment.

This means that the test is whether the employee has spent, or is likely to spend, 40% or more of their working time at that particular workplace for more than 80% of the likely duration of the employment.

The fixed term appointment rule will also apply where an employee’s duties are defined by reference to a geographical area. Read paragraph 3.32.

Example 26 — the fixed term appointment rule

Mike is taken on for a fixed term employment of 18 months to work at a particular site. No tax relief is available for the cost of travel to and from the site during that period.

Example 27 — the fixed term appointment rule

Laura is employed as a research scientist on a fixed term contract lasting 15 months. Most of her work is to be done in research laboratories in Upminster but to familiarise her with equipment which is new to her, her employer first sends her to the manufacturer’s premises in Inverness.

Laura is entitled to tax relief for her travel to and from Inverness, but not for her travel from home to and from Upminster because it’s the place where she will carry out duties for almost all of her employment.

Depots and similar bases

Where the main reason an employee regularly attends a workplace is because it’s the:

• base from which they work
• place where they’re routinely allocated we’ll not regard their attendance as being of a limited duration or for a temporary purpose

Example 28 — depots and similar bases

Ian is employed as a bus driver. He picks up his vehicle from a depot each day.

Attendance at that depot at the start and finish of each shift may be brief but the depot is still his permanent workplace.

There is no tax relief for the cost of Ian’s travel between home and the depot because it’s ordinary commuting.

This does not mean that every place from which an employee works or at which they are allocated tasks is necessarily a permanent workplace.

We’ll regard a depot or similar workplace as a permanent workplace if:

• the employee attends it regularly
• the main reason the employee goes there is because it’s the place from which they work or at which they’re routinely allocated tasks
• it’s the main or only place from which the employee works or at which they’re routinely allocated tasks

Example 29 — depots and similar bases

Jane is employed as a management consultant. She has no permanent workplace. She spends most of her time working from home or at the premises of various clients.

At other times she ‘hot-desks’ at her employer’s offices in various locations or works on the train while travelling between clients.

Jane can be allocated tasks while she is at any of these places. But this is not the reason she goes there. She goes to visit clients and carry out other tasks of limited duration.

Even though she is sometimes allocated tasks at each of these places none of them is her permanent workplace.

However, where an employee regularly attends a workplace to be routinely allocated tasks while there, that workplace will be a permanent workplace — even if certain tasks are allocated to the employee elsewhere.

Example 30 — depots and similar bases

Matthew is employed as an electrician. Each morning he visits a depot where he is given his job list for the day.

His employer usually contacts him during the day to make changes to that job list. He is therefore, allocated tasks in many different places.

However, Matthew’s depot is still the place he attends regularly where he is routinely allocated tasks and it’s, therefore, his permanent workplace. So, travel between his home and the depot is ordinary commuting for which no tax relief is available.

Matthew will still be able to claim tax relief for his business travel.

Example 31 — depots and similar bases

Jill is employed as a plumber. She has no permanent workplace and can work on more than 100 sites in any one year. She receives instructions about where to work over the phone.

She calls into her employer’s premises most Wednesdays to collect piping and replacement tools. Calls of this type do not make the employer’s premises into a depot or other permanent workplace.

Jill can claim tax relief for all her journeys.

Duties defined by reference to a particular geographical area

Some employees have a job where their duties are defined by reference to a particular geographical area. Where these employees have no other permanent workplace the geographical area will be their permanent workplace.

In each case the test will be whether the employee’s duties are defined by reference to a particular geographical area.

It is important to remember that an employee will only have a geographical area as their permanent workplace where all the following conditions are met.

• The employee has no other permanent workplace.
• The employee attends the area in the performance of their duties.
• The employee has a job where the duties are defined by reference to a geographical area.

Example 32 — duties defined by reference to a particular geographical area

Henry lives in Norwich and is a relief manager for a chain of East Anglian regional tourist board offices. He shares responsibility for providing cover for all the offices, attending an office for a full day on each occasion.

There is no regular pattern to his work. His duties are defined by reference to a particular geographical area.

As the area is his permanent workplace Henry is not entitled to tax relief for his non-business travel costs.

Example 33 — duties defined by reference to a particular geographical area

Liz is a social worker. Her duties are defined by reference to an area but she has an office which she regularly attends. Although much of her time is spent visiting clients within her area, her office is a permanent workplace.

So her travel between home and the office is ordinary commuting for which she is not entitled to tax relief.

Her travel to and from the clients is business travel.

Example 34 — duties defined by reference to a particular geographical area

Hugh is employed by a firm of land agents. His contract of employment defines his duties by reference to the county of Lancashire. Hugh does not live in Lancashire.

However, Hugh actually works in a different office each day of the week but in the same office on the same day each week.

Hugh is not entitled to tax relief for any of his journeys from home to any of the offices including his travel from the edge of Lancashire to any of the offices he visits.

This is because the rules for areas do not apply since Hugh has 5 permanent workplaces (read paragraph 3.10).

For employees who have an area treated as their permanent workplace, the whole of the geographical area is the workplace.

So if they live outside that area the journey between home (or any other place they visit other than in the performance of the duties of that employment) and the edge of the geographical area is ordinary commuting with no tax relief available for the cost of that journey.

Example 35 — duties defined by reference to a particular geographical area

Charlotte is employed as a gamekeeper on a large country estate. She does not work at any particular site; her duties are defined in terms of the estate as a whole. The estate as a whole is her permanent workplace.

Charlotte lives outside the estate. She is not entitled to tax relief for the cost of her travel between home and the boundaries of the estate – that travel is ordinary commuting.

Example 36 — duties defined by reference to a particular geographical area

Mark works on the London Underground network. He has no office and his duties are defined by reference to the area served by the network – so the whole of this geographical area is his permanent workplace.

Mark lives in Leeds. Each Monday he travels to London and stays in a hotel before returning home on Friday. He is entitled to tax relief for the full cost of the business journeys he makes within the geographical area served by the London Underground network.

No tax relief is available for the cost of his journey between home and the edge of that geographical area or for the cost of his hotel accommodation in London. These costs are attributable to ordinary commuting.

An employee whose duties are defined by reference to a particular geographical area is entitled to tax relief for the full cost of business travel:

• made within the geographical area
• to other workplaces outside the area

Example 37 — duties defined by reference to a particular geographical area

Hope lives in Perth and is employed by a Scottish utility company. She has no office and her duties are defined by reference to the whole of the geographical area of Scotland which is her permanent workplace.

Sometimes Hope has to travel long distances within Scotland and occasionally she goes to London on business. This often involves meals while travelling and staying in hotels.

Hope is entitled to tax relief for these travel costs in full.

Where an employee has no site that is their permanent workplace and the duties of the employment are defined by reference to a geographical area, the occasional performance of duties outside that area will not prevent the area from being a permanent workplace.

Example 38 — duties defined by reference to a particular geographical area

Gary is a police officer. He has a community liaison role which mainly involves visiting schools and other organisations within the area covered by his police authority. Although nominally attached to a particular station, Gary does not regularly attend that station and no particular site qualifies as his permanent workplace.

However, his duties are defined by reference to the area covered by the police authority, so that geographical area is his permanent workplace.

Each year Gary visits universities across the country to recruit new officers. He visits each university for a temporary purpose. These visits do not change his permanent workplace which remains the geographical area covered by his police authority.

Employees who work at home

Whether or not an employee’s home is a workplace does not affect the availability of tax relief for travel expenses. Travel expenses from home to a permanent workplace will only qualify for tax relief if the journey qualifies as travel in the performance of the duties of the employment.

Even though it may have been accepted that the employee’s home is a workplace, it does not necessarily follow that they’ll be entitled to tax relief for the cost of travel between their home and a permanent workplace.

This is because the place where an employee lives will ordinarily be down to their personal choice. The expense of travelling from their home to any other place is a consequence of that personal choice; not an objective requirement of the job.

Example 39 — employees who work at home

Chandra is a home based sales consultant living in Derby for a company whose office is in Nottingham. He carries out a large part of his substantive duties at home.

He was employed on the basis that his employer requires him to work from home 4 days a week and one day a week in the Nottingham office. On the day that he attends the office a desk and facilities are available for him to use however these are not available on the other 4 days.

Chandra is entitled to claim tax relief for some of the additional costs he incurs from having to work from home however he is not entitled to any tax relief for the costs he incurs in travelling from his home to the Nottingham office.

This is on the basis that the Nottingham office is Chandra’s permanent workplace as he attends it regularly and his attendance is not to perform a task of limited duration or for some other temporary purpose.

That Chandra’s home is a workplace for the purpose of claiming tax relief for additional household expenses does not change the fact that he is travelling between his home and a permanent workplace.

His travel to the Nottingham office is ordinary commuting.

Where an employee performs substantive duties of their employment at home as an objective requirement of the job, we may accept their home as a workplace for the purposes of the ‘travelling in the performance of the duties’ rule (read paragraph 2.5).

Where this is the case the employee will be entitled to tax relief for the expenses of travelling from home to other workplaces as their travel is in the performance of their duties.

Usually, we’ll only accept that working at home is an objective requirement of the job if the employee needs certain facilities to perform those duties, and those facilities are only practically available to the employee at their home.

We will not accept that working at home is an objective requirement of the job if the employer provides appropriate facilities in another location that could be practically used by the employee, or the employee works from home as a matter of choice.

Example 40 — employees who work at home

Angela is an area sales manager who lives in Glasgow. She manages the company’s regional sales team across Scotland. As the company’s nearest office is in Newcastle Angela cannot practically attend that office and needs to carry out her administrative work at home.

Angela’s employer needs her to keep all client information securely at home, and so Angela cannot carry out that administrative work anywhere else.

Angela is entitled to tax relief for the expenses she incurs in travelling from her home to the company’s office in Newcastle, as well as for her journeys within Scotland.

Even where the employee works at home as an objective requirement of the employment, tax relief for the cost of travel between their home and their permanent workplace will only be due for travel made on days where the employee’s home is a workplace.

Only on those days is the employee travelling between 2 workplaces. On other days the employee is travelling between their home and a permanent workplace, which is ordinary commuting.

Example 41 — employees who work at home

Peter works in his employer’s office for 4 days every week but the requirements of the job dictate that he must work at home every Friday. It’s accepted that his home is a workplace on a Friday.

His travel from home to his employer’s office on Monday to Thursday is ordinary commuting because those premises are a permanent workplace so no tax relief is available for his travel costs on those days.

However, if he is unexpectedly required to visit his employer’s premises on a Friday to carry out the duties of his employment he will get tax relief for his travel costs because he is travelling between 2 workplaces.

Modern information and communications technology has allowed many more employees to work from home on a flexible or hybrid basis. Under such arrangements, the employee will have a base office and journeys from home to that location will be ordinary commuting.

Example 42 — employees who work at home

Elliot’s employer has decided to offer hybrid working to its employees. This allows employees to mix working at home with working in the Bristol office. This flexible way of working is voluntary for Elliot, so he is not required to work from home as part of his role.

Elliot decides to split his time between working at home and in the Bristol office. Elliot’s office will remain his permanent workplace when he begins to work in a hybrid way. This means Elliot cannot claim tax relief on journeys made from his home to the office because such journeys are ordinary commuting.

An employee is not entitled to tax relief for journeys between their home and any other place attended for reasons other than work, even when home is a workplace. Such travel is private travel.

Tax relief will of course be allowed for the costs incurred on travelling between the employee’s home and a temporary workplace.

Agency workers

Where a worker provides their services through an agency and their income is subject to tax as employment income, and they generally attend only one workplace in respect of each engagement that workplace will usually be a permanent workplace.

Where nurses, domestic workers and others provide their services through an agency and do a number of different jobs on the same day, those workers may get tax relief for travel between those jobs, but not for travel from home to the first job and to home from the last job on each day.

Example 43 — agency workers

Beth is an accounts clerk who gets all her work through an employment agency. She rarely takes a job which lasts more than 2 weeks. Beth always travels straight from home to work at the premises of the employment agency’s client.

She is not entitled to tax relief for any of these journeys because each job is treated as a separate employment and so all her journeys are ordinary commuting.

Working through an employment intermediary

There are rules about workers who provide their services through an employment intermediary including those employed under overarching contracts of service. When:

• such a worker personally provides services (other than an exception for ‘excluded services’) to a client through an employment intermediary, including a recruitment agency, umbrella company, personal service company ( PSC ) or other similar structure
• their work is similar to that of an employee, then each assignment is treated as a separate employment

A worker who regularly commutes from home to a workplace for each assignment is not eligible for relief on travel and subsistence because such journeys are ordinary commuting. Read section 3.2.

If the work is not similar to that of an employee, each workplace is a temporary workplace with the tax and National Insurance contributions treatment following the existing rules for travel to temporary workplaces.

Example 44 — working through an employment intermediary

Joe is a warehouse worker and is engaged via an employment intermediary which employs him under an overarching contract of service. His work is similar to that of an employee.

The client’s premises to which he travels daily to work are permanent workplaces and as such the travel from his home to those premises is ordinary commuting.

Example 45 — working through an employment intermediary

Catherine, a computer consultant, is the only employee of a company which she controls. She is a specialist in banking systems. She spends 18 months working full-time at the headquarters of a merchant bank in Lombard Street in the City of London. She then moves next door to design a new computer system for a different bank where she expects to stay working full-time for 22 months.

After that assignment she moves to work at another bank on Cheapside for 17 months. If Catherine had been engaged directly by clients, she would’ve been considered as an employee.

Catherine is not entitled to tax relief for her travel from home to these workplaces because she is providing her services through a PSC and each assignment is treated as a separate employment.

Exception for excluded services

Excluded services are those provided wholly in the client’s home.

Example 46 — exception for excluded services

Paul works away from home during the week only returning at weekends. As he’s away so much he decides to get help with his domestic chores. During the summer he engages a gardener, George.

George works through his own PSC . As George provides his services in Paul’s home, the rules which treat the client’s workplace as a permanent workplace do not apply. So, George’s travel to Paul’s home is travel to a temporary workplace.

People with more than one workplace at the same time

Someone who has 2 or more employments or is in an employment which requires regular attendance at more than one workplace, may have more than one permanent workplace during the same period.

Example 47 — people with more than one workplace at the same time

John is a mortgage adviser employed by a chain of building societies. He works 5 days each week but spends each day in a different branch in a different town.

He works in the same branch on the same day each week. John is not entitled to tax relief for his travel from home to any of the branches.

That is because he travels regularly to each branch and his work is neither of limited duration nor for a temporary purpose. So each branch is a separate permanent workplace.

Example 48 — people with more than one workplace at the same time

Mary is employed as an office manager by a firm of architects. The firm operates from offices in Bristol and Bath. Mary spends each morning at the office in Bristol and each afternoon at the office in Bath.

Each office is a permanent workplace. Mary is not entitled to tax relief for the cost of travel between her home and either of the offices. However, travel between the 2 workplaces is travel in the performance of her duties. So tax relief is available for the full cost of this travel.

Example 49 — people with more than one workplace at the same time

Tom is a computer games programmer working for a large game studio. He lives in Birmingham and travels daily to the company’s head office which is in Coventry. This is his permanent workplace and his journeys between home and Coventry are ordinary commuting.

The computer game’s artwork is produced by a team of graphic designers who are based at one of the company’s regional offices in Lichfield.

The game is developed in fortnightly sprints and every 2 weeks Tom’s duties require him to visit the Lichfield office to lay down goals for the forthcoming sprint and assess whether the goals he set at his previous visit have been achieved. Tom travels directly from his home in Birmingham to Lichfield on these occasions.

The fortnightly Lichfield visits are regular and part of a series of visits to the same workplace for the continuation of a particular task. Lichfield is therefore also a permanent workplace and travel from his home to those premises is ordinary commuting.

Most employees will not have more than one permanent workplace at the same time. Each case will depend on the particular facts. Things that would point to a workplace being a second permanent workplace include:

• the employee regularly performs a significant part of their duties there
• people would expect to be able to contact the employee at the second location
• the employee has an office, or desk, and support services at the second workplace which they regularly use
• the employee performs similar tasks at each workplace
• the employee does not attend the workplace solely to do specific tasks such as attendance at a specially arranged meeting (read paragraph 3.13).

Managers working across sites

It is common for managers to have staff in more than one site across various geographical locations within the UK. Where this is the case and they’re required to attend each site regularly it’s possible that those individuals may have more than one permanent workplace.

Example 50 — managers working across sites

June is a manager within a government department with staff located in offices in Birmingham and London. June lives near to Birmingham and uses the Birmingham office as her main base, where she performs many of the duties of her employment and considers it her permanent workplace. She has a desk there and her personal assistant works there.

June is expected to visit her staff in London regularly, she spends 3 days a week in Birmingham and 2 days a week in London. She does not have a permanent desk in the London office although there is always a desk available for her to use near her team.

June’s travel to the London office is regular and as her attendance is simply to carryout the ongoing duties of her management role it’s neither to perform a task of limited duration or for some other temporary purpose. The London office is, therefore, a second permanent workplace.

June is entitled to tax relief for the cost she incurs on travelling between the Birmingham and London offices as this is travel in the performance of the duties. She is not entitled to tax relief for travel from her home to either the Birmingham or London offices as this is ordinary commuting.

Example 51 — managers working across sites

Helen is a senior manager in a large banking group which has its head office in London. She lives in Leeds and has a permanent workplace at the company’s Leeds office where she carries out the ongoing duties of her role.

Each week Helen needs to travel to the London office to attend various specific management board meetings. She travels to London 3 days each week for this purpose.

Helen’s attendance at the London office is regular, however because it’s purely for the purpose of attending specifically arranged management meetings rather than for the purpose of carrying out the ongoing duties of her role, her attendance is for a temporary purpose. As such the London office is capable of being a temporary workplace.

Helen’s attendance at the London office 3 days a week is, however, more than 40% of her working time and is expected to last longer than 24 months. The London office is, therefore, a permanent workplace.

Example 52 — managers working across sites

Ajit works for a sales company managing teams in Reading and Oxford. The company’s head office is in London.

Ajit needs to split his time equally between the Reading and Oxford offices to carry out his management duties. He has a desk and computer in both offices.

Once a week he is also travels to the London office to attend a regular management meeting with all the managers across the company.

Both the Reading and Oxford offices are permanent workplaces as Ajit attends them regularly and his attendance is for the ongoing duties of his role rather than to complete a task of limited duration or for some other temporary purpose.

Therefore he is entitled to tax relief for the costs he incurs in travelling between Oxford and Reading but he is not entitled to tax relief for the costs he incurs in travelling from his home to either the Oxford or Reading offices.

Whilst Ajit’s travel to the London office is regular the purpose of his visits is self-contained therefore his attendance is for a temporary purpose and the London office is a temporary workplace.

No single factor is decisive in establishing whether a second location is a permanent workplace. It depends on the particular work pattern.

If, for example, someone regularly spends 40% of their time at a second location, it’s unlikely, given the frequency of the visits that each visit would be to perform a task of limited duration or for some other temporary purpose.

In these circumstances, we would normally presume that the second location is a permanent workplace.

When a workplace stops being a permanent workplace

Sometimes a place may stop being an employee’s permanent workplace. This may happen, for example, because an employer moves to a place some distance away.

Example 53 — when a workplace stops being a permanent workplace

Emily is employed full-time by a bank. She is sent to work for 6 months in a newly opened branch in another town. At the end of that period she accepts a promotion and stays at the new branch. At that point the new branch becomes Emily’s permanent workplace.

Two years later when Emily is asked to cover for an absent colleague in her old branch for a couple of months, she is entitled to tax relief for any cost of travelling from home to the old branch because that is a temporary workplace.

Passing work on the way to somewhere else

An employee may pass a permanent workplace on the way to or from a temporary workplace.

If the employee stops and performs substantive duties at the permanent workplace then there are 2 journeys — ordinary commuting between home and the permanent workplace and a business journey between the permanent workplace and the temporary workplace.

Tax relief will be available for the cost of the second of these journeys — but not the first.

Where the employee does not stop at the permanent workplace, or any stop is incidental to the business journey, all of the journey is business travel.

Example 54 — passing work on the way to somewhere else

Darren drives each day between his home in Southampton and his office in Winchester. One day he has to travel on business to Birmingham and back.

He drives directly from home to Birmingham but stops off at his office to pick up some papers.

His stop is incidental to his business journey. His business journey is from his home in Southampton to Birmingham and back.

Tax relief is available for the cost of his journey from his home to Birmingham and back.

Example 55 — passing work on the way to somewhere else

Andrew drives each day between his home in Gloucester and his office in Bristol. One day he needs to attend a training event in Bath.

Rather than travelling directly to Bath from his home he has to stop off at his office in Bristol to take part in a telephone conference about a project he has been working on.

After the telephone conference has finished he drives to the training event in Bath.

As Andrew has stopped off at his workplace to carry out substantive duties on the way to the training event in Bath the first part of his journey between home and Bristol is ordinary commuting.

Tax relief is available for the cost of his journey from Bristol to Bath, and from Bath back to his home address as this is travel to a temporary workplace.

Emergency call-out expenses

Employees sometimes have to travel to a permanent workplace unexpectedly or in an emergency. Where the cost of that journey would not qualify for tax relief in normal circumstances, it will not qualify for tax relief just because the journey was made in response to an emergency.

It makes no difference if the journey takes place outside normal working hours or if the employee is returning to the workplace having completed their normal duties there.

Example 56 — emergency call-out expenses

Isabel is required to be a keyholder for her permanent workplace. One night she is called out by the police responding to a burglar alarm.

Isabel is not entitled to tax relief for her journey from home because it’s ordinary commuting.

Exceptionally, where an employee is obliged to perform duties at home and while travelling to an emergency at a permanent workplace, the travel may be regarded as travel between 2 workplaces. In such circumstances, the cost of that travel will qualify for tax relief.

To get tax relief, the employee has to:

• give advice on handling the emergency before starting the journey
• accept responsibility for those aspects appropriate to their duties from that time
• have a continuing responsibility for the emergency whilst travelling to the permanent workplace

Example 57 — emergency call-out expenses

Jack is employed as a vet. He operates a surgery from his home. He also works at an animal hospital some distance away. It’s an objective requirement of his employment that he perform his duties at these 2 workplaces.

One night he needs to attend an emergency at the hospital. He is phoned at his home or surgery and immediately takes responsibility for the emergency and issues instructions on action to be taken.

While travelling to the hospital he uses a hands-free mobile phone to continue to control the response to the emergency. The journey is between 2 workplaces in the performance of Jack’s duties.

Jack is entitled to tax relief for the cost of this journey to the hospital.

Employee on standby

Where an employee is on stand-by and can be called out at short notice, they are still not entitled to tax relief for a journey which is ordinary commuting.

Example 58 — employee on standby

Jane works fixed hours in a restaurant, but can also be called in when there are staff shortages. When she is called in outside her normal hours she is not entitled to tax relief for travel from home to the restaurant because this is ordinary commuting.

Section 3.39 has been added to explain the rules around claiming tax relief for flexible and hybrid workers.

First published.

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