EIM31633 - »Ê¹ÚÌåÓýapp general rule for employees: expenses: relief is limited to actual expenses incurred: example
An employee has to travel on business. Her employer pays her a travel allowance that is enough to buy a standard class rail ticket but she chooses to travel first class and pays the difference herself. »Ê¹ÚÌåÓýapp allowance is taxable but she can deduct the full cost that she incurred from the whole of her earnings from that employment.