There are two types of business travel. These are

• travel in the performance of the duties of the employment and
• travel for necessary attendance at a temporary workplace.

There are also special tax and NICs rules for employees who work abroad or come from abroad to work in the UK. There is detailed guidance on these rules for tax at EIM34000 and EIM35000 onwards and for NICs at NIM06400 and NIM06410.

If certain conditions are met no taxable benefit or liability for Class 1A NICs arises for an employee from:

• the provision of a works bus for home to work travel (further guidance at EIM21850), or
• a subsidy by the employer to a public transport undertaking to provide transport for home to work travel (further guidance at EIM21855).

Level 3 Table of Contents