Section 338 ITEPA 2003 allows a deduction for the full cost of
travel for necessary attendance. Where employees use their own
vehicle or bicycle for business travel a deduction is given at
statutory mileage allowance relief rates and not for actual costs,
see EIM31626.
Travel for necessary attendance is journeys that employees
make to or from a place they have to attend in the performance of
their duties, but not journeys that are ordinary commuting or
private travel.
A deduction is only due where it is necessary (in a real
sense, see
EIM31645) for the employee to attend the
particular place on that occasion to perform the duties of his or
her employment, see
EIM32270.
No deduction is due for ordinary commuting. Ordinary
commuting generally means travel between home and a permanent
workplace but is defined in more detail at
EIM32055. Permanent workplace is defined
at
EIM32065. Ordinary commuting includes
travel that is substantially ordinary commuting, see
EIM32300.
No deduction is due for private travel. Private travel
generally means travel for private rather than work purposes but is
defined in more detail at
EIM32180. Private travel includes travel
that is substantially private travel, see
EIM32320.
