EIM32356 - Travel expenses: travel in the performance of the duties: home to work travel
Section 337 ITEPA 2003
The Courts have established as a clear general principle that the cost of travelling from an employee’s home to his or her normal place of work is not travel in the performance of the duties, see EIM31650. The expense merely puts the employee into a position to perform his or her duties.
The cases that have established this principle are:
| Cook v Knott | 2TC246 |
|---|---|
| Revell v Directors of Elworthy Bros & Co Ltd | 3TC12 |
| Andrews v Astley | 8TC589 |
| Ricketts v Colquhoun | 10TC118, see EIM31641 |
| Nolder v Walters | 15TC380 |
| Burton v Rednall | 35TC435 |
| Parikh v Sleeman | 63TC75, see EIM32360 |
| Miners v Atkinson | 68TC629, see EIM32380 |
| Kirkwood v Evans | 74TC481, see EIM32374 |
The only exceptions to this rule are:
- travel from home to a temporary workplace, see EIM32000
- where the employee has a travelling appointment, see EIM32366
- where the employee’s home is a place of work and the place where the employee lives is dictated by the requirements of the job, see EIM32370
- where the duties of the employment are carried out wholly or partly outside the UK, see EIM34020
- where a non-domiciled employee is working in the UK, see EIM35030
- emergency call-outs see EIM32386.