Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

HM Revenue & Customs
, see all updates

Travel expenses: travel for necessary attendance: duties defined by reference to a particular area: example

An employee of a Scottish utility company lives in Perth. She has no office and her duties are defined by reference to the whole of the geographical area of Scotland. The whole of Scotland is her permanent workplace, see EIM32190.

Sometimes she has to travel long distances within Scotland and occasionally she goes to London on business. This may involve meals while travelling and staying in hotels. A deduction is due for the full cost of her travel, see EIM32200.This will include the subsistence and accommodation costs attributable to that travel, see EIM31815.