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EIM32000 | Travel expenses: travel for necessary attendance: contents

From HM Revenue & Customs · Employment Income Manual

Contents117 entries

  1. EIM32005Travel expenses: travel for necessary attendance: introduction
  2. EIM32011Travel expenses: travel for necessary attendance: introduction: simple examples
  3. EIM32015Travel expenses: travel for necessary attendance: introduction: when are travel expenses deductible?
  4. EIM32030Travel expenses: travel for necessary attendance: introduction: travel between employments
  5. EIM32031Travel expenses: travel for necessary attendance: introduction: travel between employments: example
  6. EIM32035Travel expenses: travel for necessary attendance: introduction: travel between separate employers within a group
  7. EIM32036Travel expenses: travel for necessary attendance: introduction: travel between separate employers within a group: examples
  8. EIM32038Travel expenses: travel for necessary attendance: introduction: travel between linked employments
  9. EIM32040Travel expenses: travel for necessary attendance: introduction: joint projects
  10. EIM32041Travel expenses: travel for necessary attendance: introduction: joint projects: example
  11. EIM32050Travel expenses: travel for necessary attendance: definitions: introduction
  12. EIM32055Travel expenses: travel for necessary attendance: definitions: ordinary commuting
  13. EIM32056Travel expenses: travel for necessary attendance: definitions: ordinary commuting: example
  14. EIM32060Travel expenses: travel for necessary attendance: definitions: ordinary commuting: necessary journeys
  15. EIM32065Travel expenses: travel for necessary attendance: definitions: permanent workplace
  16. EIM32070Travel expenses: travel for necessary attendance: definitions: permanent workplace: regular attendance
  17. EIM32075Travel expenses: travel for necessary attendance: definitions: temporary workplace
  18. EIM32080Travel expenses: travel for necessary attendance: definitions: temporary workplace: limited duration, the 24 month rule
  19. EIM32081Travel expenses: travel for necessary attendance: definitions: temporary workplace: example
  20. EIM32082Travel expenses: travel for necessary attendance: definitions: temporary workplace: example
  21. EIM32083Travel expenses: travel for necessary attendance: definitions: temporary workplace: example
  22. EIM32084Travel expenses: travel for necessary attendance: definitions: temporary workplace: example
  23. EIM32085Travel expenses: travel for necessary attendance: definitions: temporary workplace: example
  24. EIM32086Travel expenses: travel for necessary attendance: definitions: temporary workplace: example
  25. EIM32087Travel expenses: travel for necessary attendance: definitions: temporary workplace: example
  26. EIM32088Travel expenses: travel for necessary attendance: definitions: temporary workplace: example
  27. EIM32089Travel expenses: travel for necessary attendance: definitions: temporary workplace: example
  28. EIM32090Travel expenses: travel for necessary attendance: definitions: temporary workplace: example
  29. EIM32091Travel expenses: travel for necessary attendance: definitions: temporary workplace: example
  30. EIM32092Travel expenses: travel for necessary attendance: definitions: temporary workplace: example
  31. EIM32100Travel expenses: travel for necessary attendance: the 24 month rule: how to find out the expected period of time at a workplace
  32. EIM32101Travel expenses: travel for necessary attendance: the 24 month rule: how to find out the expected period of time at a workplace: example
  33. EIM32105Travel expenses: travel for necessary attendance: the 24 month rule: breaks in attendance
  34. EIM32106Travel expenses: travel for necessary attendance: the 24 month rule: breaks in attendance: example
  35. EIM32107Travel expenses: travel for necessary attendance: the 24 month rule: breaks in attendance: example
  36. EIM32108Travel expenses: travel for necessary attendance: the 24 month rule: breaks in attendance: example
  37. EIM32125Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments
  38. EIM32126Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments: example
  39. EIM32127Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments: example
  40. EIM32128Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments: example
  41. EIM32129Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments: example
  42. EIM32130Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: agency workers
  43. EIM32131Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: agency workers: example
  44. EIM32132Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments: site-based workers
  45. EIM32133Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments: site-based workers: likely to hold
  46. EIM32134Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments: site-based workers: reasonable to assume
  47. EIM32135Travel expenses: travel for necessary attendance: Employment intermediaries
  48. EIM32136Travel expenses: travel for necessary attendance: personal service companies: examples
  49. EIM32137Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: case law
  50. EIM32140Travel expenses: travel for necessary attendance: more than one permanent workplace at the same time
  51. EIM32141Travel expenses: travel for necessary attendance: more than one permanent workplace at the same time: example
  52. EIM32142Travel expenses: travel for necessary attendance: more than one permanent workplace at the same time: example
  53. EIM32143Travel expenses: travel for necessary attendance: more than one permanent workplace at the same time: example
  54. EIM32150Travel expenses: travel for necessary attendance: attendance for a temporary purpose
  55. EIM32151Travel expenses: travel for necessary attendance: attendance for a temporary purpose: example
  56. EIM32152Travel expenses: travel for necessary attendance: attendance for a temporary purpose: example
  57. EIM32153Travel expenses: travel for necessary attendance: attendance for a temporary purpose: example
  58. EIM32154Travel expenses: travel for necessary attendance: attendance for a temporary purpose: example
  59. EIM32160Travel expenses: travel for necessary attendance: depots and similar bases
  60. EIM32161Travel expenses: travel for necessary attendance: depots and similar bases: example
  61. EIM32162Travel expenses: travel for necessary attendance: depots and similar bases: example
  62. EIM32163Travel expenses: travel for necessary attendance: depots and similar bases: example
  63. EIM32164Travel expenses: travel for necessary attendance: depots and similar bases: example
  64. EIM32170Travel expenses: travel for necessary attendance: employees who work at home
  65. EIM32171Travel expenses: travel for necessary attendance: employees who work at home: example
  66. EIM32172Travel expenses: travel for necessary attendance: employees who work at home: example
  67. EIM32173Travel expenses: travel for necessary attendance: employees who work at home: example
  68. EIM32174Travel expenses: travel for necessary attendance: employees who work at home: hybrid working: example
  69. EIM32180Travel expenses: travel for necessary attendance: private travel
  70. EIM32181Travel expenses: travel for necessary attendance: private travel: example
  71. EIM32182Travel expenses: travel for necessary attendance: private travel: example
  72. EIM32190Travel expenses: travel for necessary attendance: duties defined by reference to a particular area
  73. EIM32191Travel expenses: travel for necessary attendance: duties defined by reference to a particular area: meaning of "defined by reference to an area"
  74. EIM32195Travel expenses: travel for necessary attendance: duties defined by reference to a particular area: some duties outside the area
  75. EIM32200Travel expenses: travel for necessary attendance: duties defined by reference to a particular area: deductions for travel
  76. EIM32201Travel expenses: travel for necessary attendance: duties defined by reference to a particular area: example
  77. EIM32202Travel expenses: travel for necessary attendance: duties defined by reference to a particular area: example
  78. EIM32203Travel expenses: travel for necessary attendance: duties defined by reference to a particular area: example
  79. EIM32204Travel expenses: travel for necessary attendance: duties defined by reference to a particular area: example
  80. EIM32205Travel expenses: travel for necessary attendance: duties defined by reference to a particular area: example
  81. EIM32206Travel expenses: travel for necessary attendance: duties defined by reference to a particular area: example
  82. EIM32207Travel expenses: travel for necessary attendance: duties defined by reference to a particular area: example
  83. EIM32220Travel expenses: travel for necessary attendance: when a workplace ceases to be a permanent workplace
  84. EIM32221Travel expenses: travel for necessary attendance: when a workplace ceases to be a permanent workplace: example
  85. EIM32230Travel expenses: travel for necessary attendance: passing work on the way to somewhere else
  86. EIM32231Travel expenses: travel for necessary attendance: passing work on the way to somewhere else: example
  87. EIM32240Travel expenses: travel for necessary attendance: emergency call-out and stand-by: emergency call-out
  88. EIM32241Travel expenses: travel for necessary attendance: emergency call-out and stand-by: emergency call-out: example
  89. EIM32250Travel expenses: travel for necessary attendance: emergency call-out and stand-by: stand-by
  90. EIM32251Travel expenses: travel for necessary attendance: emergency call-out and stand-by: stand-by: example
  91. EIM32260Travel expenses: travel for necessary attendance: safeguards against abuse: introduction
  92. EIM32270Travel expenses: travel for necessary attendance: safeguards against abuse: the necessary attendance rule
  93. EIM32271Travel expenses: travel for necessary attendance: safeguards against abuse: the necessary attendance rule: example
  94. EIM32272Travel expenses: travel for necessary attendance: safeguards against abuse: the necessary attendance rule: example
  95. EIM32280Travel expenses: travel for necessary attendance: safeguards against abuse: changes to a workplace
  96. EIM32281Travel expenses: travel for necessary attendance: safeguards against abuse: changes to a workplace: example
  97. EIM32282Travel expenses: travel for necessary attendance: safeguards against abuse: changes to a workplace: example
  98. EIM32283Travel expenses: travel for necessary attendance: safeguards against abuse: changes to a workplace: example
  99. EIM32285Travel expenses: travel for necessary attendance: safeguards against abuse: changes to a workplace: a change in the journey with no change in cost
  100. EIM32286Travel expenses: travel for necessary attendance: safeguards against abuse: changes to a workplace; a change in the journey with no change in cost: example
  101. EIM32300Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as ordinary commuting
  102. EIM32301Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as ordinary commuting: example
  103. EIM32302Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as ordinary commuting: example
  104. EIM32303Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as ordinary commuting: example
  105. EIM32304Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as ordinary commuting: example
  106. EIM32305Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as ordinary commuting: example
  107. EIM32306Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as ordinary commuting: example
  108. EIM32307Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as ordinary commuting: example
  109. EIM32308Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as ordinary commuting: example
  110. EIM32309Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as ordinary commuting: example
  111. EIM32310Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as ordinary commuting: example
  112. EIM32320Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as private travel
  113. EIM32321Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as private travel: example
  114. EIM32322Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as private travel: example
  115. EIM32323Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as private travel: example
  116. EIM32324Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as private travel: example
  117. EIM32325Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as private travel: example