A senior manager for a client was recruited on the understanding that he would work from home most days a week and be in the office for one or two days, which has now turned into 3 days on many weeks. The office is about 60 miles from home. The company is paying him 45p per mile for every journey he does from home, and also hotel accommodation for when he stays over for 2 or more days. He has been informed that this is tax deductible.
The company are doing this on the basis that his place of work is home (as per his contract of employment), but I don't believe that this would stack up with HMRC. I just want to check that I am correct about this, before I raise it with the company.
Part of his job description is supervising the staff at the head office, he is actually the most senior member of staff in the UK, and this is their only office, and the place where all other employed staff work.