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Official guidance
Employment Income Manual

EIM31800 · Deductions: travel expenses: general

  • EIM31801 · Travel expenses: signposting: introduction
  • EIM31802 · Travel expenses: travel for necessary attendance: signposting
  • EIM31803 · Travel expenses: travel in the performance of the duties: signposting
  • EIM32000 · Travel expenses: travel for necessary attendance
  • EIM32350 · Travel expenses: travel in the performance of the duties of the employment
  • EIM31805 · Travel expenses: general: introduction
  • EIM31810 · Travel expenses: general: introduction: the tests to be passed
  • EIM31811 · Travel expenses: general: introduction: expenses do not have to be wholly and exclusively incurred: example
  • EIM31815 · Travel expenses: general: accommodation and subsistence: include associated subsistence
  • EIM31816 · Travel expenses: general: accommodation and subsistence: subsistence costs: examples
  • EIM31817 · Travel expenses: general: accommodation and subsistence: subsistence costs that are not attributable to the travel: no permanent home: examples
  • EIM31818 · Travel expenses: general: accommodation and subsistence: subsistence costs that are not attributable to the travel: examples
  • EIM31820 · Travel expenses: general: accommodation and subsistence: other incidental costs
  • EIM31825 · Travel expenses: general: choice of route
  • EIM31826 · Travel expenses: general: choice of route: example
  • EIM31830 · Travel expenses: general: choice of route: costs incurred in error
  • EIM31831 · Travel expenses: general: choice of route: costs incurred in error: example
  • EIM31833 · Travel expenses: travel cards
  • EIM31835 · Travel expenses: general: scale of expenditure
  • EIM31836 · Travel expenses: general: scale of expenditure: accommodation
  • EIM31837 · Travel expenses: general: scale of expenditure: subsistence
  • EIM31838 · Travel expenses: general: scale of expenditure: accommodation and subsistence: examples
  • EIM31925 · Travel expenses: general: directors' travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration
  • EIM31930 · Travel expenses: general: directors' travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration: example
  • EIM31935 · Travel expenses: general: directors' travelling expenses: Extra-Statutory Concession A4: directors who are acting on behalf of a professional practice
  • EIM31940 · Travel expenses: general: directors' travelling expenses: Extra-Statutory Concession A4: directors who are acting on behalf of a professional practice: example
  • EIM31941 · Travel expenses: general: directors' travelling expenses: travel by unpaid directors of not-for-profit companies
  • EIM31943 · Travel expenses: general: directors' travelling expenses: travel where directorship held as part of trade or profession
  • EIM31945 · Travel expenses: general: meetings of trade or professional associations
  • EIM31950 · Travel expenses: general: overseas conferences, seminars and study tours
  • EIM31955 · Travel expenses: general: overseas conferences, seminars and study tours: case law
  • EIM31960 · Travel expenses: general: overseas conferences, seminars and study tours: getting evidence
  • EIM31965 · Travel expenses: general: overseas conferences, seminars and study tours: apportionment
  • EIM31970 · Travel expenses: general: overseas conferences, seminars and study tours: overseas trips as incentives
  • EIM31975 · Travel expenses: general: overseas conferences, seminars and study tours: trips provided by third parties
  • EIM31980 · Travel expenses: general: overseas conferences, seminars and study tours: spouses on business trips
  • EIM31985 · Travel expenses: general: overseas conferences, seminars and study tours - spouses on business trips: when to allow a deduction
  • EIM31990 · Travel expenses: general: overseas conferences, seminars and study tours: example
  • EIM31991 · Travel expenses: general: overseas conferences, seminars and study tours: example
  • EIM31992 · Travel expenses: general: overseas conferences, seminars and study tours: example
  1. Deductions: travel expenses: general: contents
  2. Travel expenses: general: choice of route: costs incurred in error: example

EIM31831 | Travel expenses: general: choice of route: costs incurred in error: example

From HM Revenue & Customs · Employment Income Manual

An employee has to travel by train on business from the south of England to Scotland. By mistake she travels up the West Coast although her ticket is only valid for the East Coast route. As a result she has to buy another ticket and so incurs substantial extra cost. She can deduct this extra cost as part of the cost of her business travel.

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