Part VIII TRAVELLING, RELOCATION AND OTHER EXPENSES AND ALLOWANCES OF THE EMPLOYMENT

United Kingdom

1. 1Travelling, relocation and incidental expenses disregarded
2. 1AParagraph 1A
3. 2Relocation expenses
4. 3Travelling expenses—general
5. 3ZAMeaning of “workplace” and “permanent workplace”
6. 3ZBTravel for necessary attendance: employment intermediaries
7. 3ATravel by unpaid directors of not-for-profit companies
8. 3BTravel where directorship held as part of a trade or profession
9. 3CTravel between linked employments
10. 4Travel at start or finish of overseas employment
11. 4ATravel between employments where duties performed abroad
12. 4BTravel costs and expenses where duties performed abroad: earner’s travel
13. 4CTravel costs and expenses where duties performed abroad: visiting spouse’s, civil partner's or child’s travel
14. 4DForeign accommodation and subsistence costs and expenses (overseas employments)
15. 5Travel costs and expenses of non-resident or qualifying new resident employee or the employee’s spouse, civil partner or child where duties performed in the United Kingdom
16. 6Travelling expenses of workers on offshore gas and oil rigs
17. 7Payments connected with cars and vans and exempt heavy goods vehicles provided for private use
18. 7AQualifying amounts of relevant motoring expenditure
19. 7BQualifying amounts of mileage allowance payment in respect of cycles
20. 7CQualifying amounts of passenger payment
21. 7DCar fuel
22. 7EVan fuel
23. 8Car parking facilities
24. 8AAmounts exempted from income tax under section 289A of ITEPA 2003
25. 8BPayments exempted from income tax under section 299B of ITEPA 2003
26. 8CPayments exempted from income tax under section 316ZA of ITEPA 2003
27. 8DPayments exempted from income tax under section 320D of ITEPA 2003
28. 9Specific and distinct payments of, or towards, expenses actually incurred
29. 10council tax or water or sewerage charges on accommodation provided for employee’s use
30. 11rates or water or sewerage charges on accommodation provided for employee’s use
31. 12Foreign service allowance
32. 12AHM Forces’ Operational Allowance
33. 12BHM Forces’ Council Tax Relief
34. 12CHM Forces’ Continuity of Education Allowance
35. 12DHM Forces’ Accommodation Allowance
36. 13Commonwealth War Graves Commission and British Council: extra cost of living allowance
37. 14Overseas medical treatment
38. 14ARecommended medical treatment
39. 15Experts Seconded to European Commission
40. 15AExperts seconded to a body of the European Union
41. 16Expenses of MPs and other representatives
42. 17Travel expenses of members of local authorities etc