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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Deductions: travel expenses: general: contents

This chapter provides general guidance on travel expenses.

Qualifying travel - Temporary workplace rules
  1. EIM32000
    Travel for necessary attendance: ordinary commuting, permanent and temporary workplaces
Qualifying travel - Travelling Appointment rules
  1. EIM32350
    Travel in the performance of the duties of the employment
Guidance applicable to both sets of rules - Introduction
  1. EIM31805
    Introduction
  2. EIM31810
    Introduction: the tests to be passed
  3. EIM31811
    Introduction: expenses do not have to be wholly and exclusively incurred: example
Accommodation and subsistence
  1. EIM31815
    Accommodation and subsistence: include associated subsistence
  2. EIM31816
    Accommodation and subsistence: example
  3. EIM31817
    Accommodation and subsistence: subsistence costs that are not attributable to the travel: no permanent home: example
  4. EIM31818
    Accommodation and subsistence: subsistence costs that are not attributable to the travel: example
  5. EIM31820
    Accommodation and subsistence: other incidental costs
Choice of route
  1. EIM31825
    Choice of route
  2. EIM31826
    Choice of route: example
  3. EIM31830
    Choice of route: costs incurred in error
  4. EIM31831
    Choice of route: costs incurred in error: example
Travel cards
  1. EIM31833
    Travel cards
Scale of expenditure
  1. EIM31835
    Scale of expenditure
  2. EIM31836
    Scale of expenditure: accommodation
  3. EIM31837
    Scale of expenditure: subsistence
  4. EIM31838
    Scale of expenditure: accommodation and subsistence: examples
Directors' travelling expenses
  1. EIM31925
    Directors' travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration
  2. EIM31930
    Directors' travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration: example
  3. EIM31935
    Directors' travelling expenses: Extra-Statutory Concession A4: directors who are acting on behalf of a professional practice
  4. EIM31940
    Directors' travelling expenses: Extra-Statutory Concession A4: directors who are acting on behalf of a professional practice: example
  5. EIM31941
    Travel expenses: general: directors' travelling expenses: travel by unpaid directors of not-for-profit companies
  6. EIM31943
    Travel expenses: general: directors' travelling expenses: travel where directorship held as part of trade or profession
Meetings of trade or professional associations
  1. EIM31945
    Meetings of trade or professional associations
Overseas conferences, seminars and study tours
  1. EIM31950
    Overseas conferences, seminars and study tours
  2. EIM31955
    Overseas conferences, seminars and study tours: case law
  3. EIM31960
    Overseas conferences, seminars and study tours: getting evidence
  4. EIM31965
    Overseas conferences, seminars and study tours: apportionment
  5. EIM31970
    Overseas conferences, seminars and study tours: overseas trips as incentives
  6. EIM31975
    Overseas conferences, seminars and study tours: trips provided by third parties
  7. EIM31980
    Overseas conferences, seminars and study tours: spouses on business trips
  8. EIM31985
    Overseas conferences, seminars and study tours: spouses on business trips: when to allow a deduction
  9. EIM31990
    Overseas conferences, seminars and study tours: example
  10. EIM31991
    Overseas conferences, seminars and study tours: example
  11. EIM31992
    Overseas conferences, seminars and study tours: example