HM Revenue and Customs (HMRC) has published draft guidance to clarify the status of employer-paid journeys by staff from work to home for tax and national insurance (NI) purposes.
Ordinary commuting between a permanent workplace and home amounts to private journeys and, if the cost is paid for by the employer, this is treated as a benefit in kind and is subject to tax and NI.
However, HMRC has issued guidance that states an exemption is available where an employee is required to work later than usual and until at least 9pm; this occurs irregularly; and by the time the employee finishes work public transport has ceased or it would not be reasonable to expect the employee to use public transport.