A deduction may be claimed from earnings if (ITEPA 2003, s. 337):

the employee is obliged to incur travel expenses as holder of the employment; and

those expenses are necessarily incurred on travelling in the performance of the duties of the employment.

For definitions of the key terms, see:

¶454-040: ‘holder of the employment’;

¶454-060: ‘necessarily’; and

¶454-120: ‘in the performance of the duties’.

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