In Section 1.16 of the September 2007 issue of tax.point, we advised that HMRC had issued draft guidance for consultation on the tax position of journey's home from work. HMRC have now published extended guidance on the application of the income tax exemption for employer provided late night taxis.

The guidance deals with conditions to be satisfied for the exemption to apply; 60 journeys in the year; late night working conditions and record keeping.

The extended guidance is available from the HMRC website.