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Employees who take up their employer’s offer of hybrid working will continue to have the office as their permanent workplace.
In new guidance, HMRC states that, as a result, journeys made from the employee’s home to their office are ordinary commuting and the employee will not be able to claim tax relief.
HMRC has added a new paragraph – 3.39 – to this effect to its guidance on ordinary commuting and private travel (490: Chapter 3).
