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HMRC internal manual

Employment Income Manual

Employment income: travelling and subsistence payments: particular occupations


The following table shows you where to find guidance about the taxation of travelling and related subsistence payments in particular occupations.

Guidance Circumstance
EIM68610 Travelling and subsistence allowances paid to recorders, circuit judges etc in England and Wales
EIM50100 Cost of leave travel facilities provided for the armed forces
Employment Status Manual Travelling expenses paid to workers supplied by agencies
EIM62600 Travelling and subsistence allowances paid to engineering design employees
EIM70745 Expenses paid to teachers for home to school travel when attending out of school functions