SE62655 - Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies - taxation of travelling expenses continued

e. Expenses allowances paid in respect of travel between two places of work may in certain circumstances be paid without deduction of tax; for example, where the employee goes from a client’s premises to his employer’s offices during the course of a working day to report on work done or for additional instruction, or where the employee returns to his employer’s office to work evening overtime after working on site. Travel outside normal working hours from home to his normal place of employment for overtime work will not, however, qualify.