Are your expenses taxable?

Correct.

As part of her role, Mary must attend the Belfast office 2.5 days per week for team meetings.

While in Belfast she attends the meeting but does not carry out other substantive work.

Her role is not due to change in the forseeable future and her visits take up 50% of her time.

By answering specific questions, gathering information and following the T&S flowchart you decide

• Belfast is classed as a permanent workplace
• any T&S expenses claimed for travel to/from Mary's home to Belfast is taxable.

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