Business Travel

HMRC has very strict rules about what constitutes ‘business travel’.  These are summarised as follows:

• Journeys between the employee’s home and his/her normal place of work do not constitute business travel.  Claims for this will not be paid.
• A business journey involves travel from one place of work to another.
• If an employee with a ‘normal’ place of work travels from home to another place of work or vice versa, relief is available in full for the journey from home to the temporary place of work. 
• Journeys must be made to carry out the duties of employment and it is not possible to turn a private journey into a business journey merely by stopping off en-route to carry out a business task, such as making a business phone call. 
• Relief will also be disallowed for a journey, which for practical purposes is the same as the employee’s ordinary commuting journey.

These form the basis of any HMRC assessment for PAYE and also, therefore, Company policy.

Before using a personal vehicle on Company business, you must confirm with your insurance company that this is a permitted use of the vehicle. Insurance is an individual’s responsibility and we will not contribute to the costs involved.