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HMRC internal manual

Employment Income Manual

Travel expenses: travel in the performance of the duties: introduction

Section 337 ITEPA 2003

Section 337 ITEPA 2003 permits relief for travelling expenses necessarily incurred in travelling in the performance of the duties of the employment.

This was the original rule for employee travel expenses and was the only rule under which expenses could be deducted before 6 April 1998. It is a very restrictive rule because it is limited to travel that is carried out in the course of performing the duties of the employment, see EIM31650. The extension of the rules for employee travel expenses from 6 April 1998 to include travel to temporary workplaces, see EIM32005, means that this rule is now only relevant to:

  • travel between workplaces, see EIM32360 and
  • travelling appointments, see EIM32366, and
  • travel between home and work where

    •  home is a workplace (see EIM32760), and
    • the place where the employee lives is dictated by the requirements of the job (see EIM32370).