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Just keep in mind that the trip to and from home is classed as "personal" and not business use, unless she is carrying equipment or doing business tasks on the way to/ from home. Pen

Hi, If you don't think you will spend it, then she can just ask her payroll person to make sure its taxed at normal salary rates. They should really be doing this anyway unless you have completed an Income Tax Withdrawal Variation (ITWV) form. Then at tax time, you can use either the receipts...