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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Travel expenses: travel for necessary attendance: introduction: travel between employments

Sections 336 to 340 ITEPA 2003In general, where someone has two employments, the duties of which are performed at different places, no deduction is due for the cost of travelling between those places, see

EIM32360. For an illustration, see example EIM32031.

There are two exceptions to this rule. A deduction can be made by an employee who:
* holds employments with more than one company in a group (see EIM32035), or * has more than one employment and the duties of one of those employments are performed wholly or partly overseas, see EIM34080.