Navigating Employee Travel Tax Relief: Key Guidance Updates 員工出差稅務減免指南更新

With recent updates to HMRC guidelines, it's crucial for businesses and employees to be well-informed to maximise potential tax benefits.

Alliotts’ tax specialists understand the complexities surrounding employee travel expenses and the associated tax relief. With recent updates to HMRC guidelines, it’s crucial for businesses and employees to be well-informed to maximise potential tax benefits. Here, we outline key points and examples to help you navigate these updates effectively.

Ordinary Commuting = No Tax Relief

‘Ordinary commuting’ refers to regular travel between home and a permanent workplace. Generally, no tax relief is available for these journeys.

The 24-Month Rule

A workplace is not considered temporary if an employee’s continuous work at that location exceeds 24 months. If an employee spends 40% or more of their working time at a workplace, it counts as a significant extent, making it a permanent workplace after 24 months.

Example: 

Abby has been with her employer for three years and is assigned to a workplace for 18 months. If the assignment is extended to 30 months after 12 months, tax relief is available for the first 12 months, but not thereafter, as the period exceeds 24 months.

Temporary Workplaces

Temporary workplaces are locations where an employee performs tasks of limited duration or for a temporary purpose, even if visits are regular.

Example: 

John lives in Wolverhampton and has a permanent workplace in Birmingham. As a director attending weekly meetings in London, he qualifies for tax relief on his travel costs to London because these visits are temporary.

Working From Home and Hybrid Working

Tax relief for travel between home and a permanent workplace is only applicable on days when the home is also considered a workplace.

Example:

Kate works in the office four days a week and from home on Fridays due to job requirements. Her home is a workplace on Fridays, and she gets tax relief for any unexpected office visits on that day.

For hybrid working arrangements, if working from home is voluntary and not a job requirement, the home is not considered a workplace, and no tax relief is available for commuting to the office.

Example: 

David works both at home and in the London office by choice. His office remains the permanent workplace, so no tax relief is available for his travel to the office.

Agency Workers

Agency workers typically attend one workplace per engagement, which is considered a permanent workplace, negating travel tax relief. However, they can claim relief for travel between different job locations on the same day.

By understanding these guidelines, businesses can better manage employee travel expenses and ensure compliance with HMRC regulations.

員工出差稅務減免指南更新

在 Alliotts LLP，我們了解員工出差費用和相關稅務減免的複雜性。隨著 HMRC 指南的最新更新，對於企業和員工來說，了解這些信息以最大化潛在的稅務利益至關重要。以下是一些關鍵點和例子，以幫助您有效地導航這些更新。

普通通勤 = 無稅務減免

“普通通勤”是指在家與永久工作地點之間的常規通勤。通常，這些行程不享受稅務減免。

24 個月規則

如果員工在某地點連續工作超過 24 個月，該地點不再被視為臨時工作地點。如果員工在某地點花費 40% 或更多的工作時間，則該地點被視為重要程度，並在 24 個月後成為永久工作地點。

例子：

Abby 為僱主工作了三年，被派往某地點工作 18 個月。如果在 12 個月後，這個任務延長至 30 個月，則在前 12 個月內可享受稅務減免，但之後因超過 24 個月不再享受。

臨時工作地點

臨時工作地點是指員工執行有限期限或臨時目的的任務的地點，即使是定期訪問也算。

例子 :

John 住在伍爾弗漢普頓，永久工作地點在伯明翰。作為一名經理，他每週需參加在倫敦的會議，由於這些訪問是臨時的，他的出差費用可享受稅務減免。

居家辦公和混合辦公

居家辦公的稅務減免僅適用於當天居家也是工作地點的情況。

例子：

Kate 每週四天在辦公室工作，一天在家工作，由於工作需求，她每週五需在家工作。當天她的家被視為工作地點，如果當天需要意外前往辦公室，她的出差費用可享受稅務減免。

對於混合辦公安排，如果居家工作是自願且非工作要求，則居家不被視為工作地點，並且不享受通勤到辦公室的稅務減免。

例子：

David 選擇在家和倫敦辦公室混合辦公。辦公室仍是永久工作地點，因此不享受通勤的稅務減免。

中介機構工作者

中介機構工作者通常每次僱傭只去一個工作地點，該地點被視為永久工作地點，因此不享受出差稅務減免。然而，對於同一天內不同工作地點之間的出差費用，他們可以申請稅務減免。

通過了解這些指南，企業可以更好地管理員工出差費用並確保符合 HMRC 法規。如需個性化建議，請今日聯繫 Alliotts LLP。

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