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HMRC internal manual

Employment Income Manual

Travel expenses: travel in the performance of the duties: travel to and from home where it is a place of work: case law

Section 337 ITEPA 2003

The Courts have considered employees’ home to work travelling expenses on a number of occasions. Recent examples include Miners v Atkinson (68TC629), which concerned a director of a one-man service company, see EIM32380, and Kirkwood v Evans (74TC481), which concerned an employee who agreed to be based at home under a homeworking scheme, see EIM32374.

In two cases the House of Lords has accepted that in certain exceptional circumstances an employee’s home to work travelling expenses qualified for relief under Section 337. The cases are:

  • Taylor v Provan (49TC579), see EIM32372 and
  • Pook v Owen (45TC571), see EIM32373.