Related Commentary  Related CasesRelated HMRC Manuals

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.

338(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.

338(3)  In this section “ordinary commuting”  means travel between–

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