SE32000 - Travel expenses: 1998/99 and later years: table of contents

Introduction

SE32005Introduction: new travel rules
SE32010Introduction: how have the rules changed?
SE32011Introduction: simple examples
SE32015Introduction: when are travel expenses deductible?
SE32020Introduction: travel in the performance of the employee’s duties
SE32021Introduction: travel in the performance of the employee’s duties: example of travel between workplaces
SE32022Introduction: travel in the performance of the employee’s duties: example of travelling appointment
SE32025Introduction: travel to a place where attendance is in the performance of the duties
SE32026Introduction: travel to a place where attendance is in the performance of the duties: example
SE32030Introduction: travel between employments
SE32031Introduction: travel between employments: example
SE32035Introduction: travel between separate employers within a group
SE32036Introduction: travel between separate employers within a group: examples
SE32040Introduction: joint projects
SE32041Introduction: joint projects: example

Definitions

SE32050Definitions: introduction
SE32055Definitions: ordinary commuting
SE32056Definitions: ordinary commuting: example
SE32060Definitions: ordinary commuting: necessary journeys
SE32065Definitions: permanent workplace
SE32070Definitions: permanent workplace: regular attendance
SE32075Definitions: temporary workplace
SE32080Definitions: temporary workplace: limited duration: the 24 month rule
SE32081Definitions: temporary workplace: example
SE32082Definitions: temporary workplace: example
SE32083Definitions: temporary workplace: example
SE32084Definitions: temporary workplace: example
SE32085Definitions: temporary workplace: example
SE32086Definitions: temporary workplace: example
SE32087Definitions: temporary workplace: example
SE32088Definitions: temporary workplace: example
SE32089Definitions: temporary workplace: example
SE32090Definitions: temporary workplace: example
SE32091Definitions: temporary workplace: example
SE32092Definitions: temporary workplace: example

The 24 month rule

SE32100The 24 month rule: how to find out the expected period of time at a workplace
SE32101The 24 month rule: how to find out the expected period of time at a workplace: example
SE32105The 24 month rule: breaks in attendance
SE32106The 24 month rule: breaks in attendance: example
SE32107The 24 month rule: breaks in attendance: example
SE32108The 24 month rule: breaks in attendance: example
SE32110The 24 month rule: transitional rules
SE32111The 24 month rule: transitional rules: example
SE32115The 24 month rule: transitional rules: requirement to return to a permanent workplace
SE32116The 24 month rule: transitional rules: requirement to return to a permanent workplace: example

Fixed term appointments and agency workers

SE32125Fixed term appointments and agency workers: fixed term appointments
SE32126Fixed term appointments and agency workers: fixed term appointments: example
SE32127Fixed term appointments and agency workers: fixed term appointments: example
SE32128Fixed term appointments and agency workers: fixed term appointments: example
SE32129Fixed term appointments and agency workers: fixed term appointments: example
SE32130Fixed term appointments and agency workers: agency workers
SE32131Fixed term appointments and agency workers: agency workers: example
SE32132Fixed term appointments and agency workers: fixed term appointments: site-based workers
SE32133Fixed term appointments and agency workers: fixed term appointments: site-based workers: likely to hold
SE32134Fixed term appointments and agency workers: fixed term appointments: site-based workers: reasonable to assume
SE32135Personal service companies
SE32136Personal service companies: example
SE32137Fixed term appointments and agency workers: case law

More than one permanent workplace at the same time

SE32140More than one permanent workplace at the same time
SE32141More than one permanent workplace at the same time: example
SE32142More than one permanent workplace at the same time: example

Attendance for a temporary purpose

SE32150Attendance for a temporary purpose
SE32151Attendance for a temporary purpose: example
SE32152Attendance for a temporary purpose: example
SE32153Attendance for a temporary purpose: example
SE32154Attendance for a temporary purpose: example

Depots and similar bases

SE32160Depots and similar bases
SE32161Depots and similar bases: example
SE32162Depots and similar bases: example
SE32163Depots and similar bases: example
SE32164Depots and similar bases: example

Employees who work at home

SE32170Employees who work at home
SE32171Employees who work at home: example
SE32172Employees who work at home: example
SE32173Employees who work at home: example

Private travel

SE32180Private travel
SE32181Private travel: example
SE32182Private travel: example

Duties defined by reference to a particular area

SE32190Duties defined by reference to a particular area
SE32191Duties defined by reference to a particular area: meaning of "defined by reference to an area"
SE32195Duties defined by reference to a particular area: some duties outside the area
SE32200Duties defined by reference to a particular area: deductions for travel
SE32201Duties defined by reference to a particular area: example
SE32202Duties defined by reference to a particular area: example
SE32203Duties defined by reference to a particular area: example
SE32204Duties defined by reference to a particular area: example
SE32205Duties defined by reference to a particular area: example
SE32206Duties defined by reference to a particular area: example
SE32207Duties defined by reference to a particular area: example

When a workplace ceases to be a permanent workplace

SE32220When a workplace ceases to be a permanent workplace
SE32221When a workplace ceases to be a permanent workplace: example

Passing work on the way to somewhere else

SE32230Passing work on the way to somewhere else
SE32231Passing work on the way to somewhere else: example

Emergency call-out and stand-by

SE32240Emergency call-out and stand-by: emergency call-out
SE32241Emergency call-out and stand-by: emergency call-out: example
SE32245Emergency call-out and stand-by: emergency call-out: when allowable
SE32246Emergency call-out and stand-by: emergency call-out: when allowable: example
SE32250Emergency call-out and stand-by: stand-by
SE32251Emergency call-out and stand-by: stand-by: example

Safeguards against abuse

SE32260Safeguards against abuse: introduction

Safeguards against abuse: the necessary attendance rule

SE32270Safeguards against abuse: the necessary attendance rule
SE32271Safeguards against abuse: the necessary attendance rule: example
SE32272Safeguards against abuse: the necessary attendance rule: example

Safeguards against abuse: changes to a workplace

SE32280Safeguards against abuse: changes to a workplace
SE32281Safeguards against abuse: changes to a workplace: example
SE32282Safeguards against abuse: changes to a workplace: example
SE32283Safeguards against abuse: changes to a workplace: example
SE32285Safeguards against abuse: changes to a workplace: a change in the journey with no change in cost
SE32286Safeguards against abuse: changes to a workplace: a change in the journey with no change in cost: example

Safeguards against abuse: journeys treated as ordinary commuting

SE32300Safeguards against abuse: journeys treated as ordinary commuting
SE32301Safeguards against abuse: journeys treated as ordinary commuting: example
SE32302Safeguards against abuse: journeys treated as ordinary commuting: example
SE32303Safeguards against abuse: journeys treated as ordinary commuting: example
SE32304Safeguards against abuse: journeys treated as ordinary commuting: example
SE32305Safeguards against abuse: journeys treated as ordinary commuting: example
SE32306Safeguards against abuse: journeys treated as ordinary commuting: example
SE32307Safeguards against abuse: journeys treated as ordinary commuting: example
SE32308Safeguards against abuse: journeys treated as ordinary commuting: example
SE32309Safeguards against abuse: journeys treated as ordinary commuting: example
SE32310Safeguards against abuse: journeys treated as ordinary commuting: example

Safeguards against abuse: journeys treated as private travel

SE32320Safeguards against abuse: journeys treated as private travel
SE32321Safeguards against abuse: journeys treated as private travel: example
SE32322Safeguards against abuse: journeys treated as private travel: example
SE32323Safeguards against abuse: journeys treated as private travel: example
SE32324Safeguards against abuse: journeys treated as private travel: example
SE32325Safeguards against abuse: journeys treated as private travel: example