Travelling expenses: business travel: travel in the performance of the duties of the employment  

Travel between workplaces

Travel by an employee between two workplaces that he or she must attend to carry out duties of the same employment is business travel. For more guidance look at EIM32360.

Travel between the workplaces of two different employments is not business travel. There is one exception to this rule. Where a person is an employee of more than one company in the same group of companies, travel between the workplaces of each employment is business travel. EIM32035 provides more information and explains how a group of companies is defined for this purpose.

Travelling appointments

Some employees hold travelling appointments. These employees do not have a fixed or regular workplace but are itinerant. Typical examples might be a commercial traveller or a service engineer.

For these employees all of their travel on business consists of business travel. This will include travel from home to their first appointment of the day and back home from their last appointment.

For more guidance look at EIM32366.

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