Travel expenses and the 24-month rule

2019-09-02T11:29:33+01:00July 10th, 2019|Categories: Articles & Guides, Blog|Tags: , |

As a general rule, employees are denied a tax deduction for the cost of travel between home and work. Likewise, subject to a few limited exceptions, if the employer meets the cost of home to work travel, the employee is taxed on it. One of the main exceptions to this rule is where an employee attends a ‘temporary workplace’. This is a workplace that the employee goes to in order to perform a task of limited duration or one that he attends for a temporary purposes, even if the attendance is on a regular basis. Example 1 Polly is [...]