Anyone who drives on company business (including contractors) whether in their own or a company-provided vehicle, is required to register and complete the process. Examples of driving on company business can include, but is not limited to;
- Travel to a work site
- Travel to a client’s office
- Travel to a customer’s home
- Travel to a training venue
- Any travel for which you can claim expenses
- Driving to a bank to do company banking
- Picking up a parcel for the company
- Travel to a company supplier’s location
- Driving a colleague somewhere for them to take part in a company activity (including a train station)
The following isn’t classed as driving on company business;
- Travelling to and from work, where this is a fixed location
For a deeper understanding of 'IF' you drive to another work location that is not your normal single fixed location, you will need to check with your employer regarding your circumstances. You may be classed as driving on company business if that second site counts as a temporary workplace (or the journey is between workplaces), then the trip is a business journey and the driver is “driving for work”. If, however, that second site has become a permanent workplace, then home→that site is just ordinary commuting (not business).
How HMRC draws the line (Chapter 3, updated 18 April 2024)
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Ordinary commuting = home ↔ permanent workplace. No tax relief; it’s not business travel.
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A temporary workplace is somewhere attended only for a task of limited duration or a temporary purpose - travel to/from it is business travel. Regular visits can still be temporary if each visit is for a self-contained, temporary purpose (for example, periodic meetings), but not if they’re part of a continuing task.
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The 24-month rule: if the worker is likely to spend ≥40% of their time at that site over a period exceeding 24 months, that site becomes permanent — so home→there is ordinary commuting.
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Depots/bases: if they routinely start/are allocated work there, a depot is a permanent workplace (e.g., a bus driver’s depot). Home→depot is ordinary commuting; travel after that can be business.
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Two permanent workplaces: home→either is commuting, but travel between the two workplaces is business travel.
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Passing by the office en route: if they stop to do substantive duties, the home→office leg is commuting and the office→temporary site leg is business; if the stop is incidental, treat the whole trip as business.
Apply that to your scenario (home → 2nd location that isn’t the usual fixed place)
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One-off / short-term visit for a specific task or meeting?
That second site is a temporary workplace ⇒ the journey is business travel (driving for work). -
Regular pattern for the continuation of the same work?
It can become a second permanent workplace (especially if it’s the regular continuation of a project), in which case home→there is ordinary commuting. (Travel between the usual site and the second site that day would still be business). -
Likely to be ≥40% of time for >24 months?
Treat it as permanent from the outset under the 24-month rule ⇒ home→there is ordinary commuting. -
It’s a depot/base where the shift starts/allocations happen?
That’s a permanent workplace ⇒ home→depot is commuting; onward travel for jobs is business.
Health & Safety (HSE) perspective
For duty-of-care and “driving for work”, HSE takes a similar line: commuting is generally not driving for work, except when travelling from home to a place that is not the normal place of work, and travel between workplaces is covered. See:
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Driving at work – managing work-related road safety (HSE guidance)
So if the second site is not their normal base (i.e., a temporary workplace), treat it as driving for work for risk-assessment purposes.
Quick rule-of-thumb
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Home → normal base: commuting (not business).
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Home → temporary workplace (limited duration/temporary purpose): business.
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Base A → Base B (same day): business.
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Home → depot/base (start of shift): commuting.
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