Travel expenses are subject to their own rules: ITEPA 2003, s. 336(3) provides that ‘no deduction is allowed under [the general rule in s 336] for an amount that is deductible under s. 337 - s. 342 ’.

These discrete provisions which apply to allow a deduction for travel costs comprise:

travel in the performance of the duties (s. 337);

travel for necessary attendance (s. 338);

travel between group employments (s. 340);

travel at the start or finish of overseas employment (s. 341); and

travel between employments where duties performed abroad (s. 342).

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