Employees using own vehicles for work: travel to work-related training
Section 250 ITEPA 2003
Travel to work-related training is not undertaken in the performance of the duties of the employment. It is therefore not business travel for the purposes of the AMAPs legislation.
It follows that no deduction is available for the costs of such travel, whether via Mileage Allowance Relief (MAR) or otherwise.
However, amounts reimbursed in respect of expenses incurred in travel to work-related training are exempt, see EIM01260.