Expenses and benefits: car parking charges
What's exempt
You do not have to report anything to HMRC, or deduct or pay tax and National Insurance, if the charge was for parking at or near your workplace.
Business journeys
You do not need to report anything to HMRC, or deduct or pay tax or National Insurance, for parking charges on ‘business journeys’.
A business journey is either:
- made as part of work - like a service engineer travelling to an appointment
- to a temporary workplace