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Official guidance
National Insurance Manual

NIM06240 · Class 1 NICs: Expenses and allowances: Travelling expenses

  • NIM06250 · Class 1 NICs : expenses and allowances: travelling expenses: introduction
  • NIM06255 · Ordinary commuting and Private travel
  • NIM06260 · Class 1 NICs : Expenses and allowances : Travelling expenses : Travel between employments
  • NIM06265 · Temporary posting away from a permanent workplace: General
  • NIM06270 · Temporary posting away from a permanent workplace: Limited duration - the 24 month rule
  • NIM06280 · Site-based employees
  • NIM06290 · Fixed term appointments and Agency workers
  • NIM06300 · People with more than one workplace at the same time
  • NIM06310 · Depots and similar bases
  • NIM06320 · Employees who work at home
  • NIM06330 · Duties defined by reference to a particular area
  • NIM06340 · Passing work on the way to a temporary workplace
  • NIM06350 · Emergency call-out
  • NIM06360 · Class 1 NICs : Expenses and allowances : Travelling expenses : Employees late night travel home
  • NIM06365 · Breakdown in car sharing arrangements
  • NIM06370 · Disruption to public transport
  • NIM06380 · Workers on offshore oil and gas rigs and platforms
  • NIM06390 · Disabled employees
  • NIM06400 · Employees working overseas
  • NIM06410 · Class 1 NICs : expenses and allowances: travelling expenses: non-domiciled employees working in the UK
  1. Class 1 NICs: Expenses and allowances: Travelling expenses: Contents
  2. Class 1 NICs: Expenses and allowances: Travelling expenses: Duties defined by reference to a particular area

NIM06330 | Class 1 NICs: Expenses and allowances: Travelling expenses: Duties defined by reference to a particular area

From HM Revenue & Customs · National Insurance Manual

General

Some employees do not have a single site as a permanent workplace and have a job where the duties are in relation to a particular geographic area. The geographic area will be their permanent workplace where certain conditions are met.

See EIM32190 for more detailed guidance.

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