(Adapted from an article in Tax Bulletin 50 – December 2000)


Under Sections 338 and 339 ITEPA 2003, an employee who attends a temporary workplace for a period of up to 24 months can obtain relief for the cost of travel to and from that workplace (see EIM32080). The amount of relief may include the cost of accommodation and subsistence attributable to attendance at that workplace. The rules are explained in Booklet 490, ‘Employee Travel: A Tax and NICs Guide for Employers’.

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