My client is considering the purchase of a bike through his company. He also has a separate full time employment. The cycle to work rules require at least 50% of the usage to be on qualifying journeys. He will be using the bike to travelt to/from both places of work but the greater usage is likely to be to/from the other employment. Can the qualifying journeys include travelling to and from both work addresses or just the one relating to his own company? I have tried to find the answer but have failed! Any thoughts?
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I wouldn't have thought use for commuting to an organisation other than the one that provides the bike could count.
https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim21664
Whether there is the remotest chance that anyone will ever check is another question.
Nobody, but nobody, ever ever worries about / considers / checks on / enforces this.Any thoughts?