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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.7 Allowable employee deductions and exempt employer payments /Travel, subsistence and relocation / E4.717A Employee's expenses—travel for necessary attendance
Commentary

E4.717A Employee's expenses—travel for necessary attendance

Personal and employment tax

A tax and NIC deduction is allowed for travel expenses if1:

  1. Ìý

    •ÌýÌýÌýÌý the employee is obliged to incur and pay them as holder of the employment, and

  2. Ìý

    •ÌýÌýÌýÌý the expenses are attributable to the employee's necessary attendance at any place in the performance of the duties of the employment, provided that the expenses are not expenses of ordinary commuting or private travel

However, no deduction is available if mileage allowance has been paid, or if mileage allowance relief (see E4.723A) is due2. See E4.723A and E4.723B for details of separate tax and NIC reliefs due on mileage allowances for driving the employee's own vehicle.

This rule allows an employee, in certain circumstances, to claim expenses of travel direct from his home to a temporary place of work.

'Ordinary commuting' means travel between the employee's home and a place that is a permanent 'workplace' (see below) in relation to the employment concerned. For example, in Kirkwood v Evans3 the taxpayer worked from home most of

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