This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our privacy notice.

Tax relief – And a ‘lie-in’!

Shared from Tax Insider: Tax relief – And a ‘lie-in’!
By Mark McLaughlin, June 2022

Mark McLaughlin looks at when employees can claim tax relief for costs of living near their employer. 

More employees than ever seem to be working from home. However, in many cases it is not possible for employees to perform their employment duties at home, so they must work at their employer’s business premises. 

Living closer to work 

If an employee lives some distance away from a workplace, they may decide to move closer (e.g., a temporary placement at a different location).  

It might be assumed that the cost of (say) renting a flat near that location would be allowable for tax purposes; but is it? 

High hurdle 

A tax deduction is generally allowed if the employee is obliged to incur and pay the expense, and the amount is incurred ‘wholly, exclusively and necessarily’ in the

This is one of our 2221 Premium articles

To see this article in full and unlock access to our complete library of 2221 articles click 'subscribe & unlock' below:
SUBSCRIBE & UNLOCK

Subscriptions include a 14 day free trial
+ money back satisfaction guarantee

Begin your tax saving journey today

Each month our tax experts reveal FREE tax strategies to help minimise your taxes.

To get Tax Insider tips and updates delivered to your inbox every month simply enter your name and email address below:

Thank you
Thank you for signing up to hear from us!