Income Tax (Earnings and Pensions) Act 2003 section 337

Travel in performance of duties

Section 337 allows employees to deduct certain travel expenses from their earnings where the travel is undertaken as part of performing their job duties.

• Employees may claim a deduction from earnings for travel expenses incurred while actually carrying out their job duties
• The employee must be obliged to incur and pay the expenses as part of holding the employment — the expenses must be both genuinely incurred and actually paid
• The travel must be necessarily incurred in the performance of the duties, not simply travelling to or from work
• This relief is restricted where mileage allowances are paid or mileage allowance relief is available, as set out in section 359