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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Travel expenses: travel for necessary attendance: safeguards against abuse: introduction

Sections 338 and 339 ITEPA 2003Sections 338 and 339 ITEPA 2003 include additional legislation to provide safeguards that prevent a deduction being obtained in circumstances where it is not properly due.

There are three safeguards.
* A deduction is only due where an employee has to attend a workplace, in the performance of the duties of his or her employment, on a particular occasion, see EIM32270. * A change of workplace will not necessarily affect an employee’s entitlement to a deduction for travelling expenses, see EIM32280. * Journeys that for practical purposes are substantially ordinary commuting or private travel are treated as ordinary commuting or private travel, see EIM32300 and EIM32320.