HMRC internal manual

Employment Income Manual

EIM31803 - Travel expenses: travel in the performance of the duties: signposting

Overview

Section 337 ITEPA 2003 permits relief for travelling expenses necessarily incurred in travelling in the performance of the duties of the employment (see EIM32350).

Travel between home and work

The cost of travelling from an employee’s home to his or her normal place of work is not usually travel in the performance of the duties (see EIM32356).

However, where an employee’s home is itself a place of work, the cost of travel between there and other permanent workplaces may sometimes be deductible under Section 337 as travel in the performance of the duties.

To qualify for a deduction under Section 337 in such circumstances, the place where the employee lives must be dictated by the requirements of the job.

Further guidance on the general principle can be found at EIM32370 and on the relevant case law at EIM32371.

Travel between workplaces

Where an employee is required to travel between two places of work, in the same employment, in order to carry out the duties of that employment, the cost of travel is incurred in the performance of the duties.

Further guidance can be found at EIM32360.

Travelling Appointments

An employee who holds a travelling appointment can deduct all of their business travelling expenses as travel in the performance of the duties of the employment, even where the journey starts from home.

Further guidance can be found at EIM32366 and EIM32368.

Emergency Call Out and Standby

Where an employee is on stand-by, may be called out to work as and when needed or is in fact called out on an emergency call-out between home and their permanent workplace, the treatment of travel expenses is not affected (see EIM32385 and EIM32386).