Travel expenses: travel for necessary attendance: private travel
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
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.
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.