HMRC internal manual

Employment Income Manual

EIM31800 - Deductions: travel expenses: general: contents

This chapter provides general guidance on travel expenses.

  1. EIM31801
    Signposting: introduction
  2. EIM31802
    Travel for necessary attendance guidance signposting
  3. EIM31803
    Travel in the performance of the duties guidance signposting
  4. EIM32000
    Travel for necessary attendance: ordinary commuting, permanent and temporary workplaces
  5. EIM32350
    Travel in the performance of the duties of the employment
  6. EIM31805
    Introduction
  7. EIM31810
    Introduction: the tests to be passed
  8. EIM31811
    Introduction: expenses do not have to be wholly and exclusively incurred: example
  9. EIM31815
    Accommodation and subsistence: include associated subsistence
  10. EIM31816
    Accommodation and subsistence: example
  11. EIM31817
    Accommodation and subsistence: subsistence costs that are not attributable to the travel: no permanent home: example
  12. EIM31818
    Accommodation and subsistence: subsistence costs that are not attributable to the travel: example
  13. EIM31820
    Accommodation and subsistence: other incidental costs
  14. EIM31825
    Choice of route
  15. EIM31826
    Choice of route: example
  16. EIM31830
    Choice of route: costs incurred in error
  17. EIM31831
    Choice of route: costs incurred in error: example
  18. EIM31833
    Travel cards
  19. EIM31835
    Scale of expenditure
  20. EIM31836
    Scale of expenditure: accommodation
  21. EIM31837
    Scale of expenditure: subsistence
  22. EIM31838
    Scale of expenditure: accommodation and subsistence: examples
  23. EIM31925
    Directors' travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration
  24. EIM31930
    Directors' travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration: example
  25. EIM31935
    Directors' travelling expenses: Extra-Statutory Concession A4: directors who are acting on behalf of a professional practice
  26. EIM31940
    Directors' travelling expenses: Extra-Statutory Concession A4: directors who are acting on behalf of a professional practice: example
  27. EIM31941
    Travel expenses: general: directors' travelling expenses: travel by unpaid directors of not-for-profit companies
  28. EIM31943
    Travel expenses: general: directors' travelling expenses: travel where directorship held as part of trade or profession
  29. EIM31945
    Meetings of trade or professional associations
  30. EIM31950
    Overseas conferences, seminars and study tours
  31. EIM31955
    Overseas conferences, seminars and study tours: case law
  32. EIM31960
    Overseas conferences, seminars and study tours: getting evidence
  33. EIM31965
    Overseas conferences, seminars and study tours: apportionment
  34. EIM31970
    Overseas conferences, seminars and study tours: overseas trips as incentives
  35. EIM31975
    Overseas conferences, seminars and study tours: trips provided by third parties
  36. EIM31980
    Overseas conferences, seminars and study tours: spouses on business trips
  37. EIM31985
    Overseas conferences, seminars and study tours: spouses on business trips: when to allow a deduction
  38. EIM31990
    Overseas conferences, seminars and study tours: example
  39. EIM31991
    Overseas conferences, seminars and study tours: example
  40. EIM31992
    Overseas conferences, seminars and study tours: example