Section 338(3) ITEPA 2003No deduction is due under Section 338 ITEPA 2003 for the cost of ordinary commuting. For most employees, ordinary commuting is the journey they make most days between their home and their permanent workplace. However, for some employees the position is more complicated. The term ‘ordinary commuting’ is defined by Section 338(3) ITEPA 2003 to mean travel between a permanent workplace and home, or any other place that is

not a workplace. Ordinary commuting includes travel that is substantially ordinary commuting, see EIM32300. The case of Kirkwood v Evans (74TC481) confirms that travel between home and a permanent workplace is ordinary commuting even where home is also a workplace.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.