What is detached duty relief and can I claim it?

Full answer

Detached duty relief (also called temporary workplace relief) allows employees to get income tax relief on the cost of working away from their normal base at a temporary location. It covers travel to and from the temporary site, accommodation while there, and reasonable subsistence such as meals. Who it affects: employees -- including contractors taxed under PAYE -- who are sent to work at a different site for a limited period, such as a secondment, a project posting or covering another office. The self-employed have their own travel rules and are not covered by this employment relief. How the 24-month rule works: a workplace is temporary only if the employee expects to be there, and actually is there, for no more than 24 months, and it is not where they spend substantially all of their working time. The test is based on expectation. As soon as it becomes clear the posting will last more than 24 months -- even if that becomes clear on day one -- relief stops from that point, not from when the 24 months are reached. There is also a 40% rule: if you spend, or expect to spend, 40% or more of your working time at the location, the 24-month clock applies. Worked example of the mechanism: if your employer reimburses GBP 1,500 a month of qualifying accommodation and travel during a 20-month posting, those reimbursements can be tax-free; if not reimbursed, you may claim the equivalent relief against your income, reducing the income taxed at your marginal rate (20%, 40% or 45%). 2026/27 detail: the AMAP mileage rates are 45p per mile for the first 10,000 business miles then 25p, which sets the tax-free figure if you drive your own car for the temporary travel. Keep evidence of costs and the expected duration. Use the income tax calculator to see the relief at your marginal rate.

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