It has been advised by HMRC that if your employee was furloughed when they were travelling to a temporary workplace, the period of furlough is classed as a period of continuous work. A period of working from home will also be classed as a period of continuous work.
However the workplace stops being temporary from the date that attendance there is expected to be more than 24 months. Tax and National Insurance contributions will then become liable on any payments of travel and subsistence expenses.
If you have any questions re the above, please do reach out to your BDO representative.
Andrew Bailey
andrew.bailey@bdo.co.uk