General principle

As noted at (¶455-040), the expense of commuting between home and work is not an allowable deduction under ITEPA 2003, s. 338 as such a journey is always classified as ordinary commuting. This is the case even where the employee works from home.

There are, however, occasional circumstances in which a deduction for home to work may be allowable under ITEPA 2003, s. 337, i.e. as incurred in the performance of the employment duties. See also ¶455-020 (travelling appointments) and ¶455-040 (site-based employees).

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