Travelling between 2 offices

Before Covid, we had an office in Glasgow that all Glasgow and surrounding area based employees were expected to attend on a daily basis. Since Covid, the Glasgow office has been downsized and only has the capacity to host a handful of staff one day a week, on the other days of the week another company has full use of the small office, so they are unable to use it. All staff who were previously assigned the Glasgow office now work permanently from home, but some travel to our Edinburgh office one day a week for collaboration with colleagues. Are those employees, who work from home the majority of time, and no longer have Glasgow as their permanent office, able to claim tax relief on their travel to the Edinburgh office once a week?

Hi,

Please see link below to establish if the home is the permanent workplace, if this is and the edbinburgh office is a temporary workplace they may be exempt from reporting for the travel to and from the edinburgh office.

Ordinary commuting and private travel (490: Chapter 3)

Thank you.