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HMRC internal manual

Employment Income Manual

Van benefit from 2005/06: definitions - business travel

Section 171(1) ITEPA 2003

This definition is carried over from years before 2005/06 and remains unchanged.

Business travel means any travelling for which the expenses would be deductible under Part5 Chapter 2 ITEPA 2003 if they were incurred by the employee. Broadly, they are travellingexpenses that involve two types of business journey:

  • journeys that employees have to make in the performance of their duties (Section 337 ITEPA 2003) and
  • journeys that employees make to or from a place they have to attend in the performance of their duties, but not journeys that are ordinary commuting or private travel (Section 338 ITEPA 2003).

Detailed guidance on the types of journey that give rise to deductible travellingexpenses can be found using the index at EIM31800.

All use other than business travel is private use (see EIM22740).This is so even if the employee is obliged to take the van home:

  • because the employee is ‘on call’ (see Gurney v Richards (62TC287) and EIM32240), or
  • to ensure the security of the vehicle or its contents, or
  • because the employer has no facilities for keeping the van on his premises.

See EIM22775 for the special treatment of emergencyvehicles.