NIM06340 - Class 1 NICs : Expenses and allowances : Travelling expenses : Passing work on the way to a temporary workplace

An employee may pass a permanent workplace on the way to or from a temporary workplace. If the employee has to stop and perform duties at the permanent workplace then there are two journeys:

• ordinary commuting between home and the permanent workplace, and
• a business journey between the permanent workplace and the temporary workplace.

Only the cost of the business journey (the second journey identified above) can be excluded from NICs as business travel.

If, alternatively, the employee does not stop at the permanent workplace, or any stop is incidental to the business journey (for instance, if they stop merely to collect papers needed for a meeting at the temporary workplace) then the cost of the whole journey can be excluded from NICs.

See EIM32230 (previously SE32230 for further information.