HMRC internal manual

Employment Income Manual

Travel expenses: travel for necessary attendance: private travel

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Section 338(4) and (5) ITEPA 2003

No deduction is due for journeys that are private travel. Private travel is defined by Section 338(5) ITEPA 2003 as travel between:

  • the employee’s home and a place that is not a workplace, or
  • two places neither of which is a workplace.

A workplace is a place that the employee has to attend to perform the duties of his or her employment, see EIM32055. The effect of this rule is illustrated by example EIM32181.

No deduction is due for travel that is made for private rather than work purposes, even if that travel is to or from a workplace that, in other circumstances, would be a temporary workplace. A place is only a workplace for those visits that the employee has to make.This is illustrated by example EIM32182.

Private travel includes travel that is substantially private travel, see EIM32320.