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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Employment income: travelling and subsistence payments: travel from home to normal place of work

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Section 62 ITEPA 2003

If an employer reimburses the cost of an employee’s travel from home to their normal place of work, the reimbursement is taxable as earnings within Section 62 ITEPA 2003 (see generally EIM00520 onwards). There are three exceptions to thisrule:

  • where the employee’s home is a place of work (see EIM10030)
  • where there is an emergency call-out of the employee in such circumstances that the employee’s duties begin as soon as he or she is called out (see EIM10040)
  • where the employee has a substantial and long-term disability (see EIM10080).

See also EIM32050 onwards and EIM32240.