HMRC internal manual

Employment Income Manual

Tax treatment of Association footballers: travel expenses: particular journeys

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

You should accept that relief for travel expenses is due for costs necessarily incurred in undertaking the following journeys in the performance of the duties of the employment:

  • travel by vehicle or public transport to away matches - each venue will be a temporary workplace
  • travel by vehicle or public transport to meet the bus for away matches - you should not seek to argue that the place that a footballer regularly meets the bus, such as a motorway service station, is a permanent workplace unless you can show that he performs duties of the employment there
  • travel to the home ground to meet the bus to away matches - as long as substantive duties are not performed there before departure
  • travel from the home ground to the training ground - this is travel between 2 permanent workplaces or a permanent and a temporary workplace
  • travel by vehicle or public transport to medical and other irregular appointments as long as any personal or private consequences are purely coincidental - subject to the guidance at EIM32870
  • travel to a club that the parent club has loaned the player to - assuming that the loan period does not exceed 24 months
  • travel to club functions or public appearances - at venues other than one of the permanent workplaces