{"id":4455,"date":"2023-04-01T13:31:34","date_gmt":"2023-04-01T12:31:34","guid":{"rendered":"https:\/\/cloud9accountingteam.co.uk\/?p=4455"},"modified":"2023-04-01T13:38:54","modified_gmt":"2023-04-01T12:38:54","slug":"hybrid-workers-and-relief-for-travel-expenses","status":"publish","type":"post","link":"https:\/\/cloud9accountingteam.co.uk\/sk\/hybrid-workers-and-relief-for-travel-expenses\/","title":{"rendered":"Hybrid Workers And Relief For Travel Expenses"},"content":{"rendered":"

The pandemic changed the way in which many people worked, forcing them to work from home if they could. Post-pandemic, many employees have continued to work from home some or all of the time.<\/p>\n

Under hybrid working arrangements, an employee will work from home some of the time and from the employer\u2019s premises some of the time. As a general rule, tax relief is not available for the cost of travel from home to work. Consequently, where an employee has hybrid working arrangements, HMRC will only allow tax relief for travel between the employee\u2019s home and the employer\u2019s premises if they accept that the employee\u2019s home is a workplace.<\/p>\n

Home as a workplace<\/strong><\/p>\n

The tests that need to be met for HMRC to accept an employee\u2019s home is a workplace are strict and outdated and do not reflect the current reality.<\/p>\n

For HMRC to accept that an employee\u2019s home is a workplace, all of the following conditions must be met:<\/p>\n

    \n
  1. The duties that the employee performs at home are substantive duties of the employment. These are duties that the employee has to carry out and which represent all or part of the central duties of the employment.<\/li>\n
  2. The duties cannot be performed without the use of appropriate facilities.<\/li>\n
  3. No such appropriate facilities are available to the employee on the employer\u2019s premises (or the nature of the job requires the employee to live so far from the employer\u2019s premises that it is unreasonable to expect them to travel to those premises on a daily basis).<\/li>\n
  4. At no time, either before or after the employment contract is drawn, is the employee able to choose between working at the employer\u2019s premises or elsewhere.<\/li>\n<\/ol>\n

    The reality of modern working is that many employees can work anywhere as long as they have a laptop and an internet connection. While in the past, the nature of the duties may have dictated where they could be carried out, for many employments this is no longer the case. The travel expenses rules have yet to catch up with this and the conditions that need to be met for home to be regarded as a workplace mean that in practice it is difficult for hybrid workers to secure tax relief for the costs of travel between their home and their employer\u2019s premises.<\/p>\n

    Flexibility v tax relief<\/strong><\/p>\n

    Hybrid working is attractive because of the flexibility that it offers, but it is this flexibility that can jeopardise the availability of tax relief for the costs of travel between the employee\u2019s home and the employer\u2019s premises (and render any reimbursement of these costs by the employer taxable).<\/p>\n

    As is often the case, there is a compromise to be had by adopting a more structured arrangement under which the employee works at home on set days and at the employer\u2019s premises on other days, rather than being able to choose each day whether to work at home or in the office.<\/p>\n

    For example, if an employee works at home on Tuesday, Wednesday and Friday but in the office on Monday and Thursday, as long as it is not possible to work in the office on a homeworking day, tax relief should be forthcoming if the employee has to travel to the office on one of those days \u2013 the travel would be travel between two workplaces rather than home to work travel. However, no relief would be available for travel to the office on the office-based days.<\/p>\n

    Partner note: <\/strong>ITEPA 2003, ss. 337\u2013342; HMRC\u2019s Employment Income Manual EIM32171 to EIM32174.<\/p>\n

     <\/p>\n

    >\"\u2602\ufe0f\"For Help<\/strong>\u00a0with Topic above or any Accountancy help \u2013 contact us:\u00a0Cloud 9 Accounting Team\u00a0<\/a><\/h5>\n
    >\"\u2602\ufe0f\"For<\/strong>\u00a0Answer on your Question \u2013\u00a0<\/strong>submit your question and we respond asap:\u00a0One Off\u00a0 Question<\/a><\/h5>\n
    >\"\u2602\ufe0f\"For Leads, Tax articles Copywriting \u2013<\/strong>\u00a0those who do not need accountant but need some leads, tax articles for their website\/marketing \u2013 join here and get your unique tax content (copy and paste, ask for sample today):\u00a0Cloud 9 Club\u00a0<\/a><\/h5>\n
    >\"\u2602\ufe0f\"For Self Employed<\/strong>\u00a0who don\u2019t have accountant \u2013 get regular advice:\u00a0Cloud 9 Club<\/a><\/h5>","protected":false},"excerpt":{"rendered":"

    The pandemic changed the way in which many people worked, forcing them to work from home if they could. Post-pandemic, many employees have continued to work from home some or all of the time. Under hybrid working arrangements, an employee will work from home some of the time and from the employer\u2019s premises some of […]<\/p>\n","protected":false},"author":7,"featured_media":4456,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_templately_pack_id":"","_templately_imported_at":"","_templately_source":"","_templately_import_session_id":"","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4455","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"\nHybrid Workers And Relief For Travel Expenses - Cloud 9 Accounting Team<\/title>\n<meta name=\"description\" content=\"The pandemic changed the way in which many people worked, forcing them to work from home if they could. Post-pandemic, many employees have\" class=\"yoast-seo-meta-tag\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cloud9accountingteam.co.uk\/sk\/hybrid-workers-and-relief-for-travel-expenses\/\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:type\" content=\"article\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:title\" content=\"Hybrid Workers And Relief For Travel Expenses - Cloud 9 Accounting Team\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:description\" content=\"The pandemic changed the way in which many people worked, forcing them to work from home if they could. Post-pandemic, many employees have\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cloud9accountingteam.co.uk\/sk\/hybrid-workers-and-relief-for-travel-expenses\/\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:site_name\" content=\"Cloud 9 Accounting Team\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Cloud9AccountingAndBookkeeping\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"article:published_time\" content=\"2023-04-01T12:31:34+00:00\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"article:modified_time\" content=\"2023-04-01T12:38:54+00:00\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:image\" content=\"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/2023\/04\/pexels-kindel-media-6775109.jpg\" class=\"yoast-seo-meta-tag\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" class=\"yoast-seo-meta-tag\" \/>\n\t<meta property=\"og:image:height\" content=\"980\" class=\"yoast-seo-meta-tag\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" class=\"yoast-seo-meta-tag\" \/>\n<meta name=\"author\" content=\"Martina Sujova\" class=\"yoast-seo-meta-tag\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" class=\"yoast-seo-meta-tag\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" class=\"yoast-seo-meta-tag\" \/>\n\t<meta name=\"twitter:data1\" content=\"Martina Sujova\" class=\"yoast-seo-meta-tag\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" class=\"yoast-seo-meta-tag\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 min\u00faty\" class=\"yoast-seo-meta-tag\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/hybrid-workers-and-relief-for-travel-expenses\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/hybrid-workers-and-relief-for-travel-expenses\\\/\"},\"author\":{\"name\":\"Martina Sujova\",\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/#\\\/schema\\\/person\\\/9fb85bbce1bd95a815dc77c4066fd198\"},\"headline\":\"Hybrid Workers And Relief For Travel Expenses\",\"datePublished\":\"2023-04-01T12:31:34+00:00\",\"dateModified\":\"2023-04-01T12:38:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/hybrid-workers-and-relief-for-travel-expenses\\\/\"},\"wordCount\":690,\"publisher\":{\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/hybrid-workers-and-relief-for-travel-expenses\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/pexels-kindel-media-6775109.jpg\",\"articleSection\":[\"Blog\"],\"inLanguage\":\"sk-SK\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/hybrid-workers-and-relief-for-travel-expenses\\\/\",\"url\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/hybrid-workers-and-relief-for-travel-expenses\\\/\",\"name\":\"Hybrid Workers And Relief For Travel Expenses - Cloud 9 Accounting Team\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/hybrid-workers-and-relief-for-travel-expenses\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/hybrid-workers-and-relief-for-travel-expenses\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/pexels-kindel-media-6775109.jpg\",\"datePublished\":\"2023-04-01T12:31:34+00:00\",\"dateModified\":\"2023-04-01T12:38:54+00:00\",\"description\":\"The pandemic changed the way in which many people worked, forcing them to work from home if they could. Post-pandemic, many employees have\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/hybrid-workers-and-relief-for-travel-expenses\\\/#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/hybrid-workers-and-relief-for-travel-expenses\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/hybrid-workers-and-relief-for-travel-expenses\\\/#primaryimage\",\"url\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/pexels-kindel-media-6775109.jpg\",\"contentUrl\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/pexels-kindel-media-6775109.jpg\",\"width\":1280,\"height\":980},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/hybrid-workers-and-relief-for-travel-expenses\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\ud835\udc07\ud835\udc32\ud835\udc1b\ud835\udc2b\ud835\udc22\ud835\udc1d \ud835\udc16\ud835\udc28\ud835\udc2b\ud835\udc24\ud835\udc1e\ud835\udc2b\ud835\udc2c \ud835\udc00\ud835\udc27\ud835\udc1d \ud835\udc11\ud835\udc1e\ud835\udc25\ud835\udc22\ud835\udc1e\ud835\udc1f \ud835\udc05\ud835\udc28\ud835\udc2b \ud835\udc13\ud835\udc2b\ud835\udc1a\ud835\udc2f\ud835\udc1e\ud835\udc25 \ud835\udc04\ud835\udc31\ud835\udc29\ud835\udc1e\ud835\udc27\ud835\udc2c\ud835\udc1e\ud835\udc2c\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/#website\",\"url\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/\",\"name\":\"Cloud 9 Accounting Team\",\"description\":\"Accountants in Biggar and across the UK\",\"publisher\":{\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/#organization\"},\"alternateName\":\"Cloud9AccountingTeam\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sk-SK\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/#organization\",\"name\":\"Cloud 9 Accounting Team\",\"url\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/cloud-9-accounting-team-logo-white-bright9.png\",\"contentUrl\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/cloud-9-accounting-team-logo-white-bright9.png\",\"width\":640,\"height\":259,\"caption\":\"Cloud 9 Accounting Team\"},\"image\":{\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/Cloud9AccountingAndBookkeeping\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/cloud-9-accounting-team\\\/\",\"https:\\\/\\\/www.instagram.com\\\/cloud9_accounting_team\\\/\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/#\\\/schema\\\/person\\\/9fb85bbce1bd95a815dc77c4066fd198\",\"name\":\"Martina Sujova\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/wp-content\\\/uploads\\\/avatars\\\/7\\\/1791905390-bpfull.jpg\",\"url\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/wp-content\\\/uploads\\\/avatars\\\/7\\\/1791905390-bpfull.jpg\",\"contentUrl\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/wp-content\\\/uploads\\\/avatars\\\/7\\\/1791905390-bpfull.jpg\",\"caption\":\"Martina Sujova\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Hybrid Workers And Relief For Travel Expenses - Cloud 9 Accounting Team","description":"The pandemic changed the way in which many people worked, forcing them to work from home if they could. Post-pandemic, many employees have","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/cloud9accountingteam.co.uk\/sk\/hybrid-workers-and-relief-for-travel-expenses\/","og_locale":"sk_SK","og_type":"article","og_title":"Hybrid Workers And Relief For Travel Expenses - Cloud 9 Accounting Team","og_description":"The pandemic changed the way in which many people worked, forcing them to work from home if they could. Post-pandemic, many employees have","og_url":"https:\/\/cloud9accountingteam.co.uk\/sk\/hybrid-workers-and-relief-for-travel-expenses\/","og_site_name":"Cloud 9 Accounting Team","article_publisher":"https:\/\/www.facebook.com\/Cloud9AccountingAndBookkeeping","article_published_time":"2023-04-01T12:31:34+00:00","article_modified_time":"2023-04-01T12:38:54+00:00","og_image":[{"width":1280,"height":980,"url":"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/2023\/04\/pexels-kindel-media-6775109.jpg","type":"image\/jpeg"}],"author":"Martina Sujova","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Martina Sujova","Est. reading time":"4 min\u00faty"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/cloud9accountingteam.co.uk\/hybrid-workers-and-relief-for-travel-expenses\/#article","isPartOf":{"@id":"https:\/\/cloud9accountingteam.co.uk\/hybrid-workers-and-relief-for-travel-expenses\/"},"author":{"name":"Martina Sujova","@id":"https:\/\/cloud9accountingteam.co.uk\/#\/schema\/person\/9fb85bbce1bd95a815dc77c4066fd198"},"headline":"Hybrid Workers And Relief For Travel Expenses","datePublished":"2023-04-01T12:31:34+00:00","dateModified":"2023-04-01T12:38:54+00:00","mainEntityOfPage":{"@id":"https:\/\/cloud9accountingteam.co.uk\/hybrid-workers-and-relief-for-travel-expenses\/"},"wordCount":690,"publisher":{"@id":"https:\/\/cloud9accountingteam.co.uk\/#organization"},"image":{"@id":"https:\/\/cloud9accountingteam.co.uk\/hybrid-workers-and-relief-for-travel-expenses\/#primaryimage"},"thumbnailUrl":"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/2023\/04\/pexels-kindel-media-6775109.jpg","articleSection":["Blog"],"inLanguage":"sk-SK"},{"@type":"WebPage","@id":"https:\/\/cloud9accountingteam.co.uk\/hybrid-workers-and-relief-for-travel-expenses\/","url":"https:\/\/cloud9accountingteam.co.uk\/hybrid-workers-and-relief-for-travel-expenses\/","name":"Hybrid Workers And Relief For Travel Expenses - Cloud 9 Accounting Team","isPartOf":{"@id":"https:\/\/cloud9accountingteam.co.uk\/#website"},"primaryImageOfPage":{"@id":"https:\/\/cloud9accountingteam.co.uk\/hybrid-workers-and-relief-for-travel-expenses\/#primaryimage"},"image":{"@id":"https:\/\/cloud9accountingteam.co.uk\/hybrid-workers-and-relief-for-travel-expenses\/#primaryimage"},"thumbnailUrl":"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/2023\/04\/pexels-kindel-media-6775109.jpg","datePublished":"2023-04-01T12:31:34+00:00","dateModified":"2023-04-01T12:38:54+00:00","description":"The pandemic changed the way in which many people worked, forcing them to work from home if they could. Post-pandemic, many employees have","breadcrumb":{"@id":"https:\/\/cloud9accountingteam.co.uk\/hybrid-workers-and-relief-for-travel-expenses\/#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/cloud9accountingteam.co.uk\/hybrid-workers-and-relief-for-travel-expenses\/"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/cloud9accountingteam.co.uk\/hybrid-workers-and-relief-for-travel-expenses\/#primaryimage","url":"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/2023\/04\/pexels-kindel-media-6775109.jpg","contentUrl":"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/2023\/04\/pexels-kindel-media-6775109.jpg","width":1280,"height":980},{"@type":"BreadcrumbList","@id":"https:\/\/cloud9accountingteam.co.uk\/hybrid-workers-and-relief-for-travel-expenses\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/cloud9accountingteam.co.uk\/"},{"@type":"ListItem","position":2,"name":"\ud835\udc07\ud835\udc32\ud835\udc1b\ud835\udc2b\ud835\udc22\ud835\udc1d \ud835\udc16\ud835\udc28\ud835\udc2b\ud835\udc24\ud835\udc1e\ud835\udc2b\ud835\udc2c \ud835\udc00\ud835\udc27\ud835\udc1d \ud835\udc11\ud835\udc1e\ud835\udc25\ud835\udc22\ud835\udc1e\ud835\udc1f \ud835\udc05\ud835\udc28\ud835\udc2b \ud835\udc13\ud835\udc2b\ud835\udc1a\ud835\udc2f\ud835\udc1e\ud835\udc25 \ud835\udc04\ud835\udc31\ud835\udc29\ud835\udc1e\ud835\udc27\ud835\udc2c\ud835\udc1e\ud835\udc2c"}]},{"@type":"WebSite","@id":"https:\/\/cloud9accountingteam.co.uk\/#website","url":"https:\/\/cloud9accountingteam.co.uk\/","name":"Cloud 9 Accounting Team","description":"Accountants in Biggar and across the UK","publisher":{"@id":"https:\/\/cloud9accountingteam.co.uk\/#organization"},"alternateName":"Cloud9AccountingTeam","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/cloud9accountingteam.co.uk\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Organization","@id":"https:\/\/cloud9accountingteam.co.uk\/#organization","name":"Cloud 9 Accounting Team","url":"https:\/\/cloud9accountingteam.co.uk\/","logo":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/cloud9accountingteam.co.uk\/#\/schema\/logo\/image\/","url":"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/2026\/10\/cloud-9-accounting-team-logo-white-bright9.png","contentUrl":"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/2026\/10\/cloud-9-accounting-team-logo-white-bright9.png","width":640,"height":259,"caption":"Cloud 9 Accounting Team"},"image":{"@id":"https:\/\/cloud9accountingteam.co.uk\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Cloud9AccountingAndBookkeeping","https:\/\/www.linkedin.com\/company\/cloud-9-accounting-team\/","https:\/\/www.instagram.com\/cloud9_accounting_team\/\/"]},{"@type":"Person","@id":"https:\/\/cloud9accountingteam.co.uk\/#\/schema\/person\/9fb85bbce1bd95a815dc77c4066fd198","name":"Martina Sujova","image":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/avatars\/7\/1791905390-bpfull.jpg","url":"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/avatars\/7\/1791905390-bpfull.jpg","contentUrl":"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/avatars\/7\/1791905390-bpfull.jpg","caption":"Martina Sujova"}}]}},"_links":{"self":[{"href":"https:\/\/cloud9accountingteam.co.uk\/sk\/wp-json\/wp\/v2\/posts\/4455","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cloud9accountingteam.co.uk\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cloud9accountingteam.co.uk\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cloud9accountingteam.co.uk\/sk\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/cloud9accountingteam.co.uk\/sk\/wp-json\/wp\/v2\/comments?post=4455"}],"version-history":[{"count":0,"href":"https:\/\/cloud9accountingteam.co.uk\/sk\/wp-json\/wp\/v2\/posts\/4455\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cloud9accountingteam.co.uk\/sk\/wp-json\/wp\/v2\/media\/4456"}],"wp:attachment":[{"href":"https:\/\/cloud9accountingteam.co.uk\/sk\/wp-json\/wp\/v2\/media?parent=4455"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cloud9accountingteam.co.uk\/sk\/wp-json\/wp\/v2\/categories?post=4455"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cloud9accountingteam.co.uk\/sk\/wp-json\/wp\/v2\/tags?post=4455"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}