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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Travel expenses: travel for necessary attendance: introduction: travel between separate employers within a group: examples

Example 1An employee of company A is also an employee of company B and C. Company B and company C are both 51% subsidiaries of company A. Therefore, the three companies are all members of the same group. A deduction is due for the cost of travel between the various workplaces at which the employee performs the duties of the three employments.

Example 2An employee of company X is also an employee of company Y and a director of company Z. Company X holds 80% of company Y, which in turn holds 80% of company Z. Company X has no direct holding in company Z. Even so, all three companies are members of the same group, the indirect holding by company X of 64% of company Z (80% x 80%) is enough to satisfy the group test. A deduction is due for the cost of travel between the various workplaces at which the director/employee performs the duties of the office and the two employments.