On 20 October 2026, HMRC launched a one‑to‑many communication campaign targeting individuals who have come to the UK for a limited period (typically under 24 months) to clarify the conditions for claiming tax relief on travel and accommodation costs incurred at a temporary workplace. The relief applies where attendance at the workplace is necessary for the duties of the employment and the workplace is not the employee’s permanent base. HMRC’s letters outline the ‘24‑month rule’, the requirement that the assignment be temporary at the outset, and the interaction with the statutory residence test.
Key Takeaways
- 24‑Month Threshold: Relief is generally available only where the assignment is expected to last, and actually lasts, less than 24 months.
- Documentation Essential: Taxpayers must retain contracts, travel receipts, and accommodation invoices to substantiate claims in the event of an enquiry.
- Interaction with Residence: Non‑UK residents on short‑term assignments may also qualify, but double‑tax treaty provisions can override domestic relief.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement