Related Commentary  Related CasesRelated HMRC Manuals

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.

337(2)  This section needs to be read with section 359 (disallowance of travel expenses: mileage allowances and reliefs).


S. 337(1): ICTA 1988, s. 198(1)(a) (part), (1A)(a).

S. 337(2): drafting.

Statements of Practice

2/03 and 1/05: Circumstances in which claims for relief under this section may be made by telephone.

Revenue interpretations

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