Does your company offer hybrid working? Are you aware of the changes to HMRC guidance on commuting and private travel?
Before the coronavirus pandemic, only around one in eight working adults reported working from home.
In a survey of 1,000 UK office workers, more than 40% of respondents said that their companies had shifted to a hybrid model since the pandemic.
In response, HMRC has issued a new section (3.39) in its guidance for ‘ordinary commuting and private travel’.
It says: “Modern information and communications
technology has allowed many more employees to work from home on a flexible or hybrid basis.
“Under such arrangements, the employee will have a base office and journeys from home to that location will be ordinary commuting.
