Tax relief for employee travel where there is “hybrid” working
During the COVID-19 pandemic many employees were required to work from home. Since restrictions have been lifted, employers have put in place “hybrid” working arrangements whereby employees work from home on certain days and in the office for other days. Some of these arrangements are contractual and others are arranged on a voluntary basis. HMRC have recently updated their internal guidance in their Employment Income Manual to deal with situations where employees are travelling between home and their office which, in most cases, will continue to be treated as ordinary commuting and not an allowable business journey. The exception is [...]







