Relief for travel expenses

Employees cannot usually claim the cost of home-to-work travel. However, some employees of umbrella companies and managed service companies can claim relief for that travel because each assignment is regarded as a temporary assignment away from any normal place of work. The relief was intended to cover workers who had full time employment at one location but were occasionally sent away to work at another site for the same ultimate employer.

This difference reflects the outdated and inconsistent expenses and benefit rules that originated in the nineteenth century and are inappropriate to modern ways of work. What is required is a complete modernisation of the tax rules on employee travel.