Most employees who work at home do so because it is convenient
to them, rather than because the job requires it. Only if an
employee’s duties must be carried out at the home address can
the home be regarded as a workplace. See EIM32170 (previously
SE32170) for further guidance.
Where it is accepted that an employee’s home is a
workplace, the cost of all travel between the home and a temporary
workplace will be excluded from NICs in just the same way as such
costs are excluded in respect of other employees.
See
NIM06265 and
NIM06270 for general guidance on
temporary postings.
