Part 5

Employment income: deductions allowed from earnings
Chapter 2

Deductions for employee’s expenses

Travel expenses

Travel for necessary attendance
338
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 attributable to the employee’s necessary attendance at any place in the performance of the duties of the employment.
2
Subsection (1) does not apply to the expenses of ordinary commuting or travel between any two places that is for practical purposes substantially ordinary commuting.
3
In this section “ordinary commuting” means travel between—
a
the employee’s home and a permanent workplace, or
b
a place that is not a workplace and a permanent workplace.
4
Subsection (1) does not apply to the expenses of private travel or travel between any two places that is for practical purposes substantially private travel.
5
In subsection (4) “private travel” means travel between—
a
the employee’s home and a place that is not a workplace, or
b
two places neither of which is a workplace.
6
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)