EIM32351 - Travel expenses: travel in the performance of the duties: introduction
Section 337 ITEPA 2003
Section 337 ITEPA 2003 permits relief for travelling expenses
necessarily incurred in travelling in the performance of the duties
of the employment.
This was the original rule for employee travel expenses and
was the only rule under which expenses could be deducted before 6
April 1998. It is a very restrictive rule because it is limited to
travel that is carried out in the course of performing the duties
of the employment, see
EIM31650. The extension of the rules for
employee travel expenses from 6 April 1998 to include travel to
temporary workplaces, see
EIM32005, means that this rule is now
only relevant to:
- travel between workplaces, see EIM32360 and
- travelling appointments, see EIM32366, and
- travel between home and work where
