EIM32030 - Travel expenses: travel for
necessary attendance: introduction: travel between employments
Sections 336 to 340 ITEPA 2003
In general, where someone has two employments, the duties of
which are performed at different places, no deduction is due for
the cost of travelling between those places, see
EIM32360. For an illustration, see
example
EIM32031.
There are two exceptions to this rule. A deduction can be
made by an employee who:
- holds employments with more than one
company in a group (see
EIM32035), or
- has more than one employment and the
duties of one of those employments are performed wholly or partly
overseas, see
EIM34080.
