EIM32174 - Travel expenses: travel for necessary attendance: employees who work at home: hybrid working: example

Elliot’s employer has decided to offer its employees a hybrid way of working which allows a mixture of working at home and working in the Bristol office. This flexible way of working is offered on a voluntary basis.

Elliot decides to split his time between working at home and in the Bristol office. Tax relief is not available for journeys between home and the office because the office remains a permanent workplace.

Elliot using his home as his workplace does not override the fact that it is his home and travel to a permanent workplace from home is ordinary commuting.