Related Commentary  Related HMRC Manuals

340(1)  A deduction from earnings from an employment is allowed for travel expenses if conditions A to D are met.

340(2)  Condition A is that the employee is obliged to incur and pay the expenses.

340(3)  Condition B is that the travel is for the purpose of performing duties of the employment at the destination.

340(4)  Condition C is that the employee has performed duties of another employment at the place of departure.

340(5)  Condition D is that the employments are with companies in the same group.

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