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HMRC internal manual

Employment Income Manual

Tax treatment of Association footballers: Travel expenses: Particular journeys

You should accept that relief for travel expenses is due for costs incurred in undertaking the following journeys:

* Travel by car to away matches - each venue will be a temporary workplace.
* Travel by car 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 car to medical and other irregular appointments - subject to the guidance at [EIM32870](
  • Travel to other clubs while on loan - 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