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HMRC internal manual

Employment Income Manual

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

Bricks Ltd and Mortar Ltd work together on a project to build a new industrial development. They operate through a company set up solely for this purpose, Project Ltd, in which they each have a 50% holding. An employee of Bricks Ltd is responsible for managing the project and Project Ltd pays Bricks Ltd for her services.

The employee is entitled to a deduction for the cost of her travel between the workplaces of Bricks Ltd, Project Ltd and Mortar Ltd. This is not because the three companies are members of the same group (they are not) but because she is travelling in the performance of the duties of her employment with Bricks Ltd.