NIM06260 - Class 1 NICs : Expenses and allowances : Travelling expenses : Travel between employments

Generally, when an employee has more than one employment, and the duties are performed at different places, the cost of travelling between those places is not able to be excluded from NICs.

However, it is appropriate to exclude the costs of travelling between employments where the employee:

• holds employments with more than one company in a group (see EIM32035, previously SE32035), or
• has more than one employment and the duties of one of those employments are performed wholly or partly overseas (see EIM34080, previously SE34080).