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Posted Tue, 02 Apr 2024 14:19:25 GMT by md121
I have recently started a new role and I now have a 100% remote working contract and the HMRC guidance on who qualifies for tax relief is rather unclear. My company does have an office that is roughly 150 miles away (too far to realistically commute). I do travel to the office once a month for a team meeting if I have the time. The guidance states that because I live far from the office I am entitled to the relief. However, I have been heard that because I choose where to live, which just happens to be far from the office, I do not get the relief. I would just appreciate some clarity as to Whether or not I am eligible for the relief.
Posted Tue, 09 Apr 2024 13:42:15 GMT by HMRC Admin 32

Please have a look at the guidance at:

EIM32170 - Travel expenses: travel for necessary attendance: employees who work at home

It advises that travel between an employee’s home and a permanent workplace is “ordinary commuting” and the expenses of such journeys do not qualify for a deduction under the ‘necessary attendance’ test. 

Thank you.

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