HMRC has updated its guidance on ordinary commuting and private travel to add a new section (at 3.39) with a basic example covering the situation where an employee takes up their employer’s offer of hybrid working and voluntarily works a number of days each week from home (but otherwise is based in the office). The guidance notes that the office will remain the employee’s permanent workplace, meaning that travel from home to office will be ordinary commuting for tax purposes.
HMRC has updated its guidance on ordinary commuting and private travel to add a new section (at 3.39) with a basic example covering the situation where an employee takes up their employer’s offer of hybrid working and voluntarily works a number of days each week from home (but otherwise is based in the office). The guidance notes that the office will remain the employee’s permanent workplace, meaning that travel from home to office will be ordinary commuting for tax purposes.
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