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Posted Thu, 02 Feb 2023 17:47:04 GMT by Grumpy
After a bit of advice. We are working “hybrid “ at work , which means we have a laptop and work from home or the office ( hot desk, no permanent work desk ) as and when we like. There are no set days we must be in the office . We claim mileage to visit clients within approximately 60 mile radius. Our employers are saying we must class the office as the start place for mileage, so I travel 30 miles from home to a client , then back home ( as working from home on that day), but as the client lives 5 miles from the office I can only claim 10 miles . But the client lives 5 miles from my house I must claim from home not the office , it must always be the lesser of the two distances. Any advice would very helpful
Posted Wed, 08 Feb 2023 12:31:00 GMT by HMRC Admin 32
Hi,

Your employer is corrrect in confirming that because you opted for hybrid working on a voluntary basis, the office remains your 'permanent workplace' and is therefore the starting point when calculating mileage. If however a client's home is closer to your home than to the office, then yes, you can only claim the lesser of  the two distances.                                                

EIM32174 - Travel expenses: travel for necessary attendance: employees who work at home: hybrid working: example

Thank you.
Posted Thu, 23 Feb 2023 17:15:39 GMT by Progression
Hi We are considering introducing this policy whereby employees working hybrid can claim the lesser of home to client and office to client when traveling from home to visit a client. Currently employees must always deduct home to office mileage from every journey so can claim nothing at all if the client is closer to their home than they are to the office. Has anyone who has already adopted a similar policy had confirmation from HMRC that it is acceptable and does not break regulations? Thanks
Posted Mon, 27 Feb 2023 14:51:47 GMT by HMRC Admin 10
Hi Progression
We cannot advise you on policies you have with your employees.  
We only advise on what is covered by an exemption and benchmark scale rates where they apply.
Guidance on when travel qualifies for tax relief is found here -
When travel qualifies for tax relief (490: Chapter 2)
As you will see, this does not make stipulations such as the one you suggest.
Guidance on employees who work from home is found here -
Employees who work at home
Again, there is not stipulations such as you suggest making to your employees.
Thankyou.
Regards.

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