Being paid to travel - remuneration or allowable expense?

Hi, I have a question about when money paid by an employer for travel to and from work becomes taxable for the person accepting the payment. The situation concerns a person who works for a company whose head office is registered at the home address of the person in question. This person spends between 80% and 85% of their time working for the company at a different address but claims expenses for travel from home (the company office) to this different address, The company pays them for this travel (at 45p/mile). Is this payment considered to be a legitimate expense upon which no personal tax should be paid, or is it considered to be remuneration and hence taxable at their prevailing income tax rate? Some more clarification: 1. The person in question is a director of the company 2. The person lives at the registered address of the company but the address they travel to for 80-85% of their work is a property wholly owned by the company. 3. The work they do at their home/the company office is administrative 4. The work they do at the second address is management of the property in question. This therefore involves routine maintenance, painting, gardening, inspections and so on 5. The person in question does not work full-time for the company but the figure of 80-85% is a proportion of the time they spend working for the company. This figure has been consistent over a number of years (20+ years) 6. The person draws a wage from the company in question and has other sources of income (pensions) My understanding of EIM32075 and EIM32080 are that payments made to the director in this situation would be deemed remuneration and hence subject to income tax. Please can you confirm whether this is correct or if there is an error in my understanding. Thank you.

Hi,
Please refer to guidance at Claim tax relief for your job expenses
Thank you.