An employee may claim relief under ITEPA 2003, ss 337 and 338 for expenditure on business travel (and associated subsistence costs) if the costs are either necessarily incurred in travelling in the performance of the duties of the office or employment1 or attributable to the attendance of any place (in the performance of those duties) and the expenses do not relate to ordinary commuting or private travel2. See further commentary at E4.716A and E4.717A.
Business travel expenses claims can be made whether or not the employer meets the costs or reimburses the expenses to the employee, meaning that the individual can claim expenses paid out of general salary.
This ability to claim expenses from general earnings contrasts with certain deductions for international employments (see below), where the costs must be met or reimbursed by the employer. These special deductions do not take priority over a claim under ITEPA 2003, ss 336–338 and it may sometimes be more beneficial
Web page updated on 17 Mar 2025 17:04
