HMRC internal manual

Employment Income Manual

EIM32000 - Travel expenses: travel for necessary attendance: contents

  1. EIM32005
    Introduction: how the temporary workplace rules interact
  2. EIM32011
    Introduction: simple examples
  3. EIM32015
    Introduction: when are travel expenses deductible?
  4. EIM32030
    Introduction: travel between employments
  5. EIM32031
    Introduction: travel between employments: example
  6. EIM32035
    Introduction: travel between separate employers within a group
  7. EIM32036
    Introduction: travel between separate employers within a group: examples
  8. EIM32038
    Introduction: travel between linked employments
  9. EIM32040
    Introduction: joint projects
  10. EIM32041
    Introduction: joint projects: example
  11. EIM32050
    Definitions: introduction
  12. EIM32055
    Definitions: ordinary commuting
  13. EIM32056
    Definitions: ordinary commuting: example
  14. EIM32060
    Definitions: ordinary commuting: necessary journeys
  15. EIM32065
    Definitions: permanent workplace
  16. EIM32070
    Definitions: permanent workplace: regular attendance
  17. EIM32075
    Definitions: temporary workplace
  18. EIM32080
    Definitions: temporary workplace: limited duration: the 24 month rule
  19. EIM32081
    Definitions: temporary workplace: example
  20. EIM32082
    Definitions: temporary workplace: example
  21. EIM32083
    Definitions: temporary workplace: example
  22. EIM32084
    Definitions: temporary workplace: example
  23. EIM32085
    Definitions: temporary workplace: example
  24. EIM32086
    Definitions: temporary workplace: example
  25. EIM32087
    Definitions: temporary workplace: example
  26. EIM32088
    Definitions: temporary workplace: example
  27. EIM32089
    Definitions: temporary workplace: example
  28. EIM32090
    Definitions: temporary workplace: example
  29. EIM32091
    Definitions: temporary workplace: example
  30. EIM32092
    Definitions: temporary workplace: example
  31. EIM32100
    The 24 month rule: how to find out the expected period of time at a workplace
  32. EIM32101
    The 24 month rule: how to find out the expected period of time at a workplace: example
  33. EIM32105
    The 24 month rule: breaks in attendance
  34. EIM32106
    The 24 month rule: breaks in attendance: example
  35. EIM32107
    The 24 month rule: breaks in attendance: example
  36. EIM32108
    The 24 month rule: breaks in attendance: example
  37. EIM32125
    Fixed term appointments and agency workers: fixed term appointments
  38. EIM32126
    Fixed term appointments and agency workers: fixed term appointments: example
  39. EIM32127
    Fixed term appointments and agency workers: fixed term appointments: example
  40. EIM32128
    Fixed term appointments and agency workers: fixed term appointments: example
  41. EIM32129
    Fixed term appointments and agency workers: fixed term appointments: example
  42. EIM32130
    Fixed term appointments and agency workers: agency workers
  43. EIM32131
    Fixed term appointments and agency workers: agency workers: example
  44. EIM32132
    Fixed term appointments and agency workers: fixed term appointments: site-based workers
  45. EIM32133
    Fixed term appointments and agency workers: fixed term appointments: site-based workers: likely to hold
  46. EIM32134
    Fixed term appointments and agency workers: fixed term appointments: site-based workers: reasonable to assume
  47. EIM32135
    Employment intermediaries
  48. EIM32136
    Personal service companies: example
  49. EIM32137
    Fixed term appointments and agency workers: case law
  50. EIM32140
    More than one permanent workplace at the same time
  51. EIM32141
    More than one permanent workplace at the same time: example
  52. EIM32142
    More than one permanent workplace at the same time: example
  53. EIM32143
    Travel for necessary attendance: more than one permanent workplace at the same time: example
  54. EIM32150
    Attendance for a temporary purpose
  55. EIM32151
    Attendance for a temporary purpose: example
  56. EIM32152
    Attendance for a temporary purpose: example
  57. EIM32153
    Attendance for a temporary purpose: example
  58. EIM32154
    Attendance for a temporary purpose: example
  59. EIM32160
    Depots and similar bases
  60. EIM32161
    Depots and similar bases: example
  61. EIM32162
    Depots and similar bases: example
  62. EIM32163
    Depots and similar bases: example
  63. EIM32164
    Depots and similar bases: example
  64. EIM32170
    Employees who work at home
  65. EIM32171
    Employees who work at home: example
  66. EIM32172
    Employees who work at home: example
  67. EIM32173
    Employees who work at home: example
  68. EIM32174
    Employees who work at home: hybrid working: example
  69. EIM32180
    Private travel
  70. EIM32181
    Private travel: example
  71. EIM32182
    Private travel: example
  72. EIM32190
    Duties defined by reference to a particular area
  73. EIM32191
    Duties defined by reference to a particular area: meaning of "defined by reference to an area"
  74. EIM32195
    Duties defined by reference to a particular area: some duties outside the area
  75. EIM32200
    Duties defined by reference to a particular area: deductions for travel
  76. EIM32201
    Duties defined by reference to a particular area: example
  77. EIM32202
    Duties defined by reference to a particular area: example
  78. EIM32203
    Duties defined by reference to a particular area: example
  79. EIM32204
    Duties defined by reference to a particular area: example
  80. EIM32205
    Duties defined by reference to a particular area: example
  81. EIM32206
    Duties defined by reference to a particular area: example
  82. EIM32207
    Duties defined by reference to a particular area: example
  83. EIM32220
    When a workplace ceases to be a permanent workplace
  84. EIM32221
    When a workplace ceases to be a permanent workplace: example
  85. EIM32230
    Passing work on the way to somewhere else
  86. EIM32231
    Passing work on the way to somewhere else: example
  87. EIM32240
    Emergency call-out and stand-by: emergency call-out
  88. EIM32241
    Emergency call-out and stand-by: emergency call-out: example
  89. EIM32250
    Emergency call-out and stand-by: stand-by
  90. EIM32251
    Emergency call-out and stand-by: stand-by: example
  91. EIM32260
    Safeguards against abuse: introduction
  92. EIM32270
    Safeguards against abuse: the necessary attendance rule
  93. EIM32271
    Safeguards against abuse: the necessary attendance rule: example
  94. EIM32272
    Safeguards against abuse: the necessary attendance rule: example
  95. EIM32280
    Safeguards against abuse: changes to a workplace
  96. EIM32281
    Safeguards against abuse: changes to a workplace: example
  97. EIM32282
    Safeguards against abuse: changes to a workplace: example
  98. EIM32283
    Safeguards against abuse: changes to a workplace: example
  99. EIM32285
    Safeguards against abuse: changes to a workplace: a change in the journey with no change in cost
  100. EIM32286
    Safeguards against abuse: changes to a workplace: a change in the journey with no change in cost: example
  101. EIM32300
    Safeguards against abuse: journeys treated as ordinary commuting
  102. EIM32301
    Safeguards against abuse: journeys treated as ordinary commuting: example
  103. EIM32302
    Safeguards against abuse: journeys treated as ordinary commuting: example
  104. EIM32303
    Journeys treated as ordinary commuting: example
  105. EIM32304
    Safeguards against abuse: journeys treated as ordinary commuting: example
  106. EIM32305
    Safeguards against abuse: journeys treated as ordinary commuting: example
  107. EIM32306
    Safeguards against abuse: journeys treated as ordinary commuting: example
  108. EIM32307
    Safeguards against abuse: journeys treated as ordinary commuting: example
  109. EIM32308
    Safeguards against abuse: journeys treated as ordinary commuting: example
  110. EIM32309
    Journeys treated as ordinary commuting: example
  111. EIM32310
    Safeguards against abuse: journeys treated as ordinary commuting: example
  112. EIM32320
    Safeguards against abuse: journeys treated as private travel
  113. EIM32321
    Safeguards against abuse: journeys treated as private travel: example
  114. EIM32322
    Safeguards against abuse: journeys treated as private travel: example
  115. EIM32323
    Safeguards against abuse: journeys treated as private travel: example
  116. EIM32324
    Safeguards against abuse: journeys treated as private travel: example
  117. EIM32325
    Safeguards against abuse: journeys treated as private travel: example