EIM10020 - Employment income: travelling and subsistence payments: travel from home to normal place of work
Section 62 ITEPA 2003
If an employer reimburses the cost of an employee바카라 사이트™s travel from home to their normal place of work, the reimbursement is taxable as earnings within Section 62 ITEPA 2003 (see generally EIM00520 onwards). There are three exceptions to thisrule:
- where the employee바카라 사이트™s home is a place of work (see EIM10030)
- where there is an emergency call-out of the employee in such circumstances that the employee바카라 사이트™s duties begin as soon as he or she is called out (see EIM10040)
- where the employee has a substantial and long-term disability (see EIM10080).