EIM32260 - Travel expenses: travel for
necessary attendance: safeguards against abuse: introduction
Sections 338 and 339 ITEPA 2003
Sections 338 and 339 ITEPA 2003 include additional legislation
to provide safeguards that prevent a deduction being obtained in
circumstances where it is not properly due.
There are three safeguards.
- A deduction is only due where an employee
has to attend a workplace, in the performance of
the duties of his or her employment, on a particular occasion, see
EIM32270.
- A change of workplace will not necessarily
affect an employee's entitlement to a deduction for travelling
expenses, see
EIM32280.
- Journeys that for practical purposes are
substantially ordinary commuting or private travel are treated as
ordinary commuting or private travel, see
EIM32300 and
EIM32320.
