Are your expenses taxable?

Tax relief

If your T&S expenses are taxable, you may be entitled to tax relief.

Tax relief is due on business journey costs provided they are necessarily incurred in the performance of the duties of the employment.

For example travel on the job rather than travel to the job.

Travel on the job

Travel to the job

The relief is due under Sections 337, 338 and 339 of the Income Tax (Earnings and Pensions) Act 2003.

Travel on the job

Journeys subject to tax relief (travel on the job) are

direct travel from home or permanent workplace to visit a taxpayer/customer at their premises on official business
home to work journeys by disabled jobholders (section 246 ITEPA 2003)
travel between two permanent workplaces, provided substantive work duties are carried out at both workplaces
travel to a temporary workplace where attendance is a requirement of the job and not for personal convenience reasons, for example, a requirement to attend a business meeting at that workplace location.

In London, travel to temporary workplaces by tube within the same Zone and within 10 Tube stops of your principle permanent workplace in London should be treated as travel to the same temporary workplace.

Travel to the job

Journeys not subject to tax relief (travel to the job) are

ordinary commuting journeys between home and permanent workplace.

Ordinary commuting is travel between your home and a permanent workplace.

All travel and subsistence costs claimable for any journey to/from that location is liable to tax and NICs.

In London, if you travel by tube within the same Zone and within 10 Tube stops of your principle permanent workplace in London your journey should be treated as travel to the same workplace.

Are your expenses taxable?

Taxable expenses

Tax relief