Section 336 ITEPA 2003

Modern technology allows increasing numbers of employees to carry out some or all of the duties of their employment in their own homes. Where we accept that an employee's home is a workplace we can permit a deduction from earnings:

under Section 336 ITEPA 2003 for household expenses, see EIM32810

in a few cases, under Section 337 ITEPA 2003 for the cost of travel from home to another workplace, see EIM32370. See also EIM31330 for travel in the employee's own vehicle.

This page and the pages that follow contain guidance on how to decide whether an employee's home is a workplace and, if it is, what expenses can be deducted.

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