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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: employees with no normal place of work: peripatetic employees

Section 62 ITEPA 2003For the years 1998/99 to 2001/02, no tax liability arises where the employer reimburses travel and subsistence expenses (or makes reasonable scale rate payments) in respect of an employee’s travel to a temporary workplace. As regards the definition of a temporary workplace, see

EIM32075.

There is no change in the treatment of subsistence payments and allowances for 2002/03 onwards. However, mileage allowance payments made after 5 April 2002, in respect of travel to a temporary workplace, are taxable to the extent that they exceed the appropriate approved mileage allowance payment (AMAP) limit. For details of the AMAP scheme, see EIM31200 onwards.