This learning has explained how to decide if your T&S expenses are taxable and where to find guidance on the Intranet.
Remember, every time you claim an expense, ask yourself the following questions then follow the guidance.
1. Regular attendance
Do you regularly attend or plan to regularly attend a workplace which is not your normal place of work?
2. Temporary purpose
Is your attendance at the workplace for a temporary purpose?
3. Limited duration
Is your attendance at the workplace to perform a work task of limited duration?
4. 24 month rule
Is your pattern of attendance at the workplace expected to last more than 24 months?
5. 40% of time rule
Will you spend 40% or more of your time at the workplace?
You have now completed this learning.
Thank you.
