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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Travel expenses: travel for necessary attendance: introduction: simple examples

Example 1A lathe operator has a permanent workplace in Bacup. One day he has to travel to a temporary workplace in Glossop to look at a new machine. He is entitled to a deduction for the full cost of his journey because it is a journey to a temporary workplace.

Example 2A trainee accountant lives in Tunbridge Wells and drives each day to her permanent workplace in Ashford. She cannot deduct the cost of this journey because it is ordinary commuting.

Example 3An employee who lives and works in Truro goes to Penzance for the weekend to surf. He takes some work with him to finish off by Monday morning. He cannot deduct the cost of travelling to Penzance because it is private travel.

Example 4An employee lives in Oxford and travels to work in London at a daily cost of £30. One day she has to travel to a temporary workplace in Hereford, travelling directly from home at a cost of £34. She can deduct the full cost of £34.

Example 5An installation engineer works at the premises of his employer’s various clients throughout the UK. He has no permanent workplace and attends each temporary workplace for a short period only. One week he travels from home in Dover to a temporary workplace in Gloucester and stays in a hotel for 4 nights before returning home. His journey costs £130 and his subsistence (accommodation and meals) costs £300. He can deduct the full cost of £430.

Example 6An employee is a purchaser for a retail company. She has a permanent workplace in Doncaster but spends several days each month visiting suppliers all over the country, often travelling directly from home. She can deduct the full cost of her travel to suppliers but not the cost of travel to Doncaster, because that is ordinary commuting.