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HMRC internal manual

Employment Income Manual

Tax treatment of teachers, lecturers and tutors: school teachers' expenses: travelling expenses

Sections 337 and 338 ITEPA 2003

Most teachers will do very little travelling for which a deduction can be permitted under Sections 337 or 338 ITEPA 2003. One example of allowable travel costs would be where expense is incurred in journeys between sites in a split-site school, where no transport is provided by the employer.