Travel expenses: travel in the performance of the duties: travelling appointments: deductible expenses: responsibility for an area
Section 337 ITEPA 2003
Where an employee has a travelling appointment the cost of travel between home and the place where work is done is usually travel in the performance of the duties of the employment, see EIM32366.
There is an exception where the employee’s duties cover a particular area (for example, a county) but he or she chooses to live a significant distance outside that area.
In these circumstances the cost of travel between home and the boundary of the area is not travel in the performance of the duties. However, if the employee is travelling to a temporary workplace relief will be available for the full journey under Section 338 ITEPA 2003, see EIM32010.
A similar practice applies to travel for necessary attendance, see EIM32190.