Greg lives in Sidcup and works in Bromley. He normally travels to offices in Bromley. This is his routine commute.
If his employer pays him travelling expenses between his home in Sidcup and his office in Bromley, it will be considered as taxable benefit.
However, one day Greg is required to visit his employer’s client’s office in Epsom. His employers pays for the return ticket from Bromley to Empsom. This ticket will not be treated as taxable benefit.