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HMRC internal manual

Employment Income Manual

Travel expenses: travel for necessary attendance: introduction: joint projects

Section 337 to 339 ITEPA 2003Two or more employers may act together on a particular project and may form a joint enterprise for this purpose. An employee of either of them whose duties require him or her to act on behalf of the joint enterprise will be entitled to a deduction for the cost of business travel.

The practical application of this rule is illustrated by example EIM32041.