As more employees work remotely, it is important to ensure mileage expenses are claimed correctly, explains Croner-i tax writer Martin Jackson
The legislation (ITEPA 2003, s337–339) provides two basic routes to tax relief for travel: either that the journey is necessarily incurred in the performance of the duties of the employment, ie, that the journey itself is actually part of the work (s337), or that the travel is in order for work to take place and is not ‘ordinary commuting’ (s338).
Ordinary commuting means travel between a permanent workplace and home or anywhere else that is not a workplace.
Section 339 first defines what is a ‘workplace’ and then sets out whether such a workplace is temporary or permanent, but those definitions contain a number of subjective and seemingly contradictory expressions.
Under s339(1), a ‘workplace’ must be a place at which it is necessary for the employee/director to attend.
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