With the growth of flexible or hybrid basis working contracts, HMRC confirmed that ‘under such arrangements, the employee will have a base office and journeys from home to that location will be ordinary commuting’. These trips are not eligible for tax relief.

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.