SE32173 - Travel expenses: 1998/99 and later years - employees who work at home - example

An employee works in his employer’s office for 4 days every week but is required to work at home every Friday. It is accepted that his home is a workplace on Friday, see SE32170.

His travel from home to his employer’s office on Monday to Thursday is ordinary commuting because those premises are a permanent workplace, see SE32065. His travel costs on those days are not deductible.

If he is unexpectedly required to visit the employer’s premises on Friday to carry out the duties of his employment his travel costs are deductible. On that day he is travelling between two workplaces, see SE32020.