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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Travel expenses: travel for necessary attendance: definitions: introduction

Sections 338 and 339 ITEPA 2003An employee is not entitled to a deduction for the cost of ordinary commuting or private travel. These terms are defined by Sections 338 and 339 ITEPA 2003. The following paragraphs explain and illustrate the meaning of these terms:

  • ordinary commuting, see EIM32055
  • private travel, see EIM32180.