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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 where home is a place of work

Section 62 ITEPA 2003

The reimbursement of the cost of travelling between two places of work is not taxable as earnings within Section 62 ITEPA 2003 (EIM10010). Only very rarely will an employee be able to establish that journeys between their home and their normal place of work are between two places of work (see EIM32370). Briefly, this is because:

  • it is unlikely that an employee can establish that their home is, in a real sense, a place of work and
  • even if they could, they would have to establish that the location of their home was determined by the duties of their employment rather than by personal choice.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

See also EIM32170 onwards.