Part 5Employment income: deductions allowed from earnings

C1Chapter 2Deductions for employee’s expenses

Annotations:
Modifications etc. (not altering text)
C1

Pt. 5 Ch. 2 restricted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 1(5) (with Sch. 36)

Travel expenses

337Travel in performance of duties

1

A deduction from earnings is allowed for travel expenses if—

a

the employee is obliged to incur and pay them as holder of the employment, and

b

the expenses are necessarily incurred on travelling in the performance of the duties of the employment.

2

This section needs to be read with section 359 (disallowance of travel expenses: mileage allowances and reliefs).