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Posted Thu, 03 Aug 2023 12:17:47 GMT by
Hi, i am a classed a Field based employee meaning that as my job role i visit multiple of our sites on a weekly basis, with adhoc occassional visit to our head office. Should i have to deduct a commute mileage from my expenses claim or as described in HRMC guidance below i should be entitled to tax relief for full cost of travel. e.g not have to take off a commute. Ordinary commuting and private travel (490: Chapter 3) - GOV.UK (www.gov.uk) 3.34 An employee whose duties are defined by reference to a particular geographical area is entitled to tax relief for the full cost of business travel: • made within the geographical area • to other workplaces outside the area
Posted Tue, 08 Aug 2023 13:08:53 GMT by HMRC Admin 17

Hi,
 
3.34 advises an employee whose duties are defined by reference to a particular geographical area is entitled to tax relief for the full cost of business travel, made within the geographical area and to other workplaces outside the area. 

If your geographical area is considered your permanent place of work, then travel from your home or other non workplace, to that permanent place of work is ordinary commuting, so tax relief for those journesy, is not due. 

Thank you.

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