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HMRC internal manual

Employment Income Manual

Travel expenses: travel for necessary attendance: introduction: travel between employments: example

An employee has two separate employments. Each morning he travels from his home in Godalming to his job as a shop assistant in London. Each evening he travels from that workplace to Guildford, where he works in a bar. He travels home to Godalming at the end of the day. No deduction is due for any of his travelling, whether it is between his home and either workplace or between the two workplaces.