Glossary · UK
What is Detached Duty Relief?
Tax relief that lets employees claim travel and subsistence costs of working at a temporary workplace, free of Income Tax and NI.
Full Definition
Detached duty relief is the practical name for the tax relief available when an employee works at a temporary rather than a permanent workplace. Under HMRC rules, travel, accommodation and subsistence costs incurred while attending a temporary workplace can be reimbursed by the employer tax-free, or claimed by the employee as a deduction against earnings, free of Income Tax and Class 1 National Insurance. A workplace is generally treated as temporary if the employee expects to attend it for no more than 24 months, and for less than 40 percent of their working time once that limit is reached. If the posting is known from the outset to exceed 24 months, relief is not due. It matters because it can significantly reduce the taxable cost of secondments and project-based assignments. Claims must reflect actual expenses and be supported by records; private or commuting costs to a permanent workplace do not qualify.