HMRC internal manual

Employment Income Manual

EIM32200 - Travel expenses: travel for necessary attendance: duties defined by reference to a particular area: deductions for travel

Where the conditions in EIM32190 are met the whole of the geographical area is treated as a permanent workplace. If the employee lives outside that area any journey between home (or any other place that is not a workplace) and the edge of that area is ordinary commuting, see EIM32055. No deduction isdue for the cost of that travel. This is illustrated by examples EIM32205 and EIM32206.

A deduction is due for:

  • the full cost of business travel within the geographical area and
  • the full cost of business travel between the area and other workplaces outside the area. (see example EIM32207).