Travelling Allowance for Construction Employees UK
General rule is if the employee has spent or is likely to spend more than 40% of their working time at a workplace for a period which lasts or is likely to last more than 24 months then place will be his permanent workplace. In the construction industry workers will be moved from site to site on a regular basis by their employers. Under the circumstances, where the employee’s attendance at the site is not expected to last longer than 24 months it will be considered a temporary workplace and tax relief will be available to the employee for the cost of travel and subsistence incurred in travelling to that site. There is another case when an employee is initially expected to work for a period of less than 24 months but later employer needs to extend the period to longer than 24 months, it will be a temporary workplace up until the date that the period is extended, after which it will be a permanent workplace. HMRC has given an example for the above mention situation: Susa...