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HMRC internal manual

Employment Income Manual

Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as ordinary commuting: example

An employee lives in Pudsey and works 5 miles away in Leeds as a reprographics manager. One day she is asked to go to Ilkley to stand in for a colleague who is sick and so she travels an extra 12 miles.

Ilkley is a temporary workplace and her journey to Ilkley is very different to her ordinary commuting journey to Leeds. The journey to Ilkley is not substantially ordinary commuting and so she is entitled to a deduction for the cost of the journey, see EIM32300.