Sections 337 to 339 ITEPA 2003

Sections 337 to 339 ITEPA 2003 allow a deduction from earnings for certain travel expenses. Section 337 allows a deduction for expenses necessarily incurred in the performance of the duties and sections 338 and 339 allow a deduction for expenses attributable to the employee's necessary attendance at a place in the performance of the duties except where they are expenses of ordinary commuting or private travel.

The guidance at EIM32350 and EIM32000 respectively explain how to identify where travel is in the performance of the duties or is for the employee's necessary attendance.

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