Part 5

Employment income: deductions allowed from earnings
Chapter 2

Deductions for employee’s expenses

Travel expenses

Travel in performance of duties
337
1
A deduction from earnings is allowed for travel expenses if—
a
the employee is obliged to incur and pay them as holder of the employment, and
b
the expenses are necessarily incurred on travelling in the performance of the duties of the employment.
2
This section needs to be read with section 359 (disallowance of travel expenses: mileage allowances and reliefs).
Pt. 5 Ch. 2 restricted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 1(5) (with Sch. 36)