EIM32050 - Travel expenses: travel for necessary attendance: definitions: introduction
Sections 338 and 339 ITEPA 2003
An employee is not entitled to a deduction for the cost of ordinary commuting or private travel. »Ê¹ÚÌåÓýappse terms are defined by Sections 338 and 339 ITEPA 2003. »Ê¹ÚÌåÓýapp following paragraphs explain and illustrate the meaning of these terms:
- ordinary commuting, see EIM32055
- private travel, see EIM32180.