In many cases a deduction is due under Section 337 ITEPA 2003
(travel in performance of duties) or Section 338 ITEPA 2003 (travel
for necessary attendance) for expenses that are not deductible
under the special rules in Sections 373 to 375 ITEPA 2003.
For example, a deduction under Sections 337 or Section 338 does not depend on the employee's residence or domicile. The employee must not be domiciled in the United Kingdom if a deduction is to be given under Sections 373 to 375.
A deduction under Section 337 or Section 338 may be due whether or not the expense has been reimbursed by the employer. A deduction can only be considered under Sections 373 to 375 where the employee's earnings include an amount in respect of the provision of travel facilities for a journey, or the reimbursement of expenses incurred by the employee on such a journey, see EIM35090.
On the other hand, the special rules in Sections 373 to 375 may permit a deduction where the main rules do not. For example, Section 338 does not permit a deduction for the cost of travelling to a workplace where the employee expects to be at that workplace for a period of continuous work lasting more than 24 months, see EIM32080. A deduction may be due in these circumstances if the conditions of Sections 373 to 375 are met.
The differences between the main rules in Sections 337 to 340 and the rules in Sections 373 to 375 are illustrated by example EIM35003.