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HMRC internal manual

Employment Income Manual

Employment income: travelling and subsistence payments: taxis and other journeys home from work: terms of exemption not met

Section 248 ITEPA 2003

Section 248 ITEPA 2003 (see EIM10210) applies to a maximum of 60 journeys in a year. If, exceptionally, the number of journeys exceeds 60 then the excess journeys have to be taken into account for tax purposes. So if, for instance, in a tax year there are 63 journeys potentially within the exemption, 60 will be exempt and 3 taxable.

If the terms of the exemption are not met for any reason the cost of the journeys not falling within the exemption may be taxed as follows:

### Circumstances ### Charging section
### All employees  
Cash payments or reimbursements by the employer (see EIM00580 onwards) Section 62 ITEPA 2003
Payments made by the employer that meet the employee’s pecuniary liability (see EIM00580 onwards) Section 62 ITEPA 2003
A voucher provided by the employer is used (see EIM16140) Section 82 ITEPA 2003
### Directors and employees not in an excluded employment  
The costs are borne by the employer in some way (see EIM21001 onwards) Section 203 ITEPA 2003