Sections 62, 87 and 242 ITEPA 2003 Some employees of certain government establishments receive assistance with their travelling expenses from home to work.

If an employee is reimbursed home to work travelling expenses, or paid a mileage allowance in respect of home to work travel, the payments are earnings within Section 62 ITEPA 2003 and subject to PAYE (see generally [## Sections 62, 87 and 242 ITEPA 2003 Some employees of certain government establishments receive assistance with their travelling expenses from home to work.