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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
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Particular occupations: examiners - expenses

Examining bodies normally reimburse expenses incurred by their employees, such as the cost of travelling to examiners’ meetings.

Such reimbursed expenses should not be regarded as taxable even when they include payments for travel from home. This is because examiners will normally, because of the exceptional nature of their employment, perform a substantial part of their duties at home.

Examiners may be entitled to a deduction for expenses under Section 336 ITEPA 2003 - see EIM62910 and EIM62920.