SE10300 - Emoluments of employees and office holders: travelling and subsistence payments: particular occupations

The following table shows you where to find guidance about the taxation of travelling and related subsistence payments in particular occupations.

GuidanceCircumstance
SE68610Travelling and subsistence allowances paid to recorders, circuit judges etc in England and Wales
SE50100Cost of leave travel facilities provided for the armed forces
Employment Status ManualTravelling expenses paid to workers supplied by agencies
SE62600Travelling and subsistence allowances paid to engineering design employees
SE70745Expenses paid to teachers for home to school travel when attending out of school functions