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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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The general rule for employees’ expenses: relief is limited to actual expenses incurred: example

An employee has to travel on business. Her employer pays her a travel allowance that isenough to buy a standard class rail ticket but she chooses to travel first class and paysthe difference herself. The allowance is taxable but she can deduct the full cost that sheincurred from the whole of her earnings from that employment.