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HMRC internal manual

Employment Income Manual

Tax treatment of Association footballers: Travel expenses: Travel in the performance of the duties

Relief under S337 ITEPA 2003 (see EIM32350 onwards) will not be due because, like most employees, a footballer who travels from home to a football ground or to a training venue is simply travelling to work. He is not travelling “in the performance of the duties”. Necessary travel between the club’s home ground and a training venue would qualify for relief under the “two places of work” principle (see EIM32360).