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HMRC internal manual

Employment Income Manual

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

Section 340A ITEPA 2003

Section 340A allows an individual who is a director or employee of two or more associated companies to deduct the costs they incur in travelling within the UK between the workplaces of either company for the performance of the duties of either employment.

Expenses which can be deducted under this section include necessary accommodation and subsistence expenses incurred in the course of the journey, but do not include the cost of accommodation at the destination.

‘Associated company’ for this purpose means a company (X) on whose board the other company (Y) or a company in the same group as Y is represented because of Y’s shareholding or other financial interest in X.

Section 340A applies in relation to expenses incurred on or after 6 April 2014. Prior to this date such expenses were dealt with under ESC A4.