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EIM31800 | Deductions: travel expenses: general: contents

From HM Revenue & Customs · Employment Income Manual

This chapter provides general guidance on travel expenses.

Contents40 entries

  1. EIM31801Travel expenses: signposting: introduction
  2. EIM31802Travel expenses: travel for necessary attendance: signposting
  3. EIM31803Travel expenses: travel in the performance of the duties: signposting
  4. EIM32000Travel expenses: travel for necessary attendance: contents
  5. EIM32350Travel expenses: travel in the performance of the duties of the employment: contents
  6. EIM31805Travel expenses: general: introduction
  7. EIM31810Travel expenses: general: introduction: the tests to be passed
  8. EIM31811Travel expenses: general: introduction: expenses do not have to be wholly and exclusively incurred: example
  9. EIM31815Travel expenses: general: accommodation and subsistence: include associated subsistence
  10. EIM31816Travel expenses: general: accommodation and subsistence: subsistence costs: examples
  11. EIM31817Travel expenses: general: accommodation and subsistence: subsistence costs that are not attributable to the travel: no permanent home: examples
  12. EIM31818Travel expenses: general: accommodation and subsistence: subsistence costs that are not attributable to the travel: examples
  13. EIM31820Travel expenses: general: accommodation and subsistence: other incidental costs
  14. EIM31825Travel expenses: general: choice of route
  15. EIM31826Travel expenses: general: choice of route: example
  16. EIM31830Travel expenses: general: choice of route: costs incurred in error
  17. EIM31831Travel expenses: general: choice of route: costs incurred in error: example
  18. EIM31833Travel expenses: travel cards
  19. EIM31835Travel expenses: general: scale of expenditure
  20. EIM31836Travel expenses: general: scale of expenditure: accommodation
  21. EIM31837Travel expenses: general: scale of expenditure: subsistence
  22. EIM31838Travel expenses: general: scale of expenditure: accommodation and subsistence: examples
  23. EIM31925Travel expenses: general: directors' travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration
  24. EIM31930Travel expenses: general: directors' travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration: example
  25. EIM31935Travel expenses: general: directors' travelling expenses: Extra-Statutory Concession A4: directors who are acting on behalf of a professional practice
  26. EIM31940Travel expenses: general: directors' travelling expenses: Extra-Statutory Concession A4: directors who are acting on behalf of a professional practice: example
  27. EIM31941Travel expenses: general: directors' travelling expenses: travel by unpaid directors of not-for-profit companies
  28. EIM31943Travel expenses: general: directors' travelling expenses: travel where directorship held as part of trade or profession
  29. EIM31945Travel expenses: general: meetings of trade or professional associations
  30. EIM31950Travel expenses: general: overseas conferences, seminars and study tours
  31. EIM31955Travel expenses: general: overseas conferences, seminars and study tours: case law
  32. EIM31960Travel expenses: general: overseas conferences, seminars and study tours: getting evidence
  33. EIM31965Travel expenses: general: overseas conferences, seminars and study tours: apportionment
  34. EIM31970Travel expenses: general: overseas conferences, seminars and study tours: overseas trips as incentives
  35. EIM31975Travel expenses: general: overseas conferences, seminars and study tours: trips provided by third parties
  36. EIM31980Travel expenses: general: overseas conferences, seminars and study tours: spouses on business trips
  37. EIM31985Travel expenses: general: overseas conferences, seminars and study tours - spouses on business trips: when to allow a deduction
  38. EIM31990Travel expenses: general: overseas conferences, seminars and study tours: example
  39. EIM31991Travel expenses: general: overseas conferences, seminars and study tours: example
  40. EIM31992Travel expenses: general: overseas conferences, seminars and study tours: example