We have a situation where staff who have previously worked 100% of the time at the main business premises (a retail unit) are now working from home part time.
Staff work on antiques, and found that working from home part time has been very useful as a large part of the job is research and stocking in, something easier to do in a quiet environment away from the shop.
The problem comes with transporting the stock between their homes and the shop. The antiques are heavy, and fragile. Staff wish to claim for an occasional cab, or in one case, congestion charge costs and parking. I understand that home-business travel is usually considered private travel and hence the congestion charge cost and cabs would be a taxable expense.
We do have one staff member who is disabled, so I understand there may be an exemption there?
Does anyone have any thoughts on this? Have I missed anything in thinking that these costs will lead to a benefit in kind? Any help greatly appreciated here.