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HMRC internal manual

Employment Income Manual

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Travel expenses: travel for necessary attendance: introduction: when are travel expenses deductible?

Sections 338 to 339 ITEPA 2003

Section 338 ITEPA 2003 allows a deduction for the full cost of travel for necessary attendance. Where employees use their own vehicle or bicycle for business travel a deduction is given at statutory mileage allowance relief rates and not for actual costs, see EIM31626.

Travel for necessary attendance is journeys that employees make to or from a place they have to attend in the performance of their duties, but not journeys that are ordinary commuting or private travel.

A deduction is only due where it is necessary (in a real sense, see EIM31645) for the employee to attend the particular place on that occasion to perform the duties ofhis or her employment, see EIM32270.

No deduction is due for ordinary commuting. Ordinary commuting generally means travel between home and a permanent workplace but is defined in more detail at EIM32055. Permanent workplace is defined at EIM32065. Ordinary commuting includes travel that is substantially ordinary commuting, see EIM32300.

No deduction is due for private travel. Private travel generally means travel for private rather than work purposes but is defined in more detail at EIM32180. Private travel includes travel that is substantially private travel, see EIM32320.