Travel and subsistence expenses depend on why a journey is made and where the employee normally works. A business connection alone does not make every journey tax-free.
Establish the workplace
Ordinary travel between home and a permanent workplace is generally private commuting. Travel in carrying out duties or to a qualifying temporary workplace may receive different treatment.
A site-based assignment is not automatically temporary for tax purposes. The expected duration and pattern of attendance matter, and a change in expectations can change the outcome.
Working from home also does not automatically make every journey to an office a business journey.
Identify the associated costs
Qualifying travel may include necessary accommodation, meals, parking and tolls. Review mixed business and private journeys on their actual facts rather than using a convenient description.
Where employees use their own vehicles, mileage reimbursement has separate rules. Check the official travel and overnight expense guidance and applicable mileage limits.
Keep evidence
Record the date, destination and business purpose of the trip, along with receipts and mileage where relevant. Agree an expenses process that distinguishes reimbursed costs from amounts an employee may need to claim personally.
For employer reporting and payment treatment, use HMRC’s travel and subsistence guidance. Borderline arrangements are best reviewed before payments become routine.