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Travel expenses | |
337 Travel in performance of duties | |
(1) A deduction from earnings is allowed for travel expenses if— | |
(a) the employee is obliged to incur and pay them as holder of the | |
employment, and | 5 |
(b) the expenses are necessarily incurred on travelling in the performance | |
of the duties of the employment. | |
(2) This section needs to be read with section 359 (disallowance of travel expenses: | |
mileage allowances and reliefs). | |
338 Travel for necessary attendance | 10 |
(1) A deduction from earnings is allowed for travel expenses if— | |
(a) the employee is obliged to incur and pay them as holder of the | |
employment, and | |
(b) the expenses are attributable to the employee’s necessary attendance at | |
any place in the performance of the duties of the employment. | 15 |
(2) Subsection (1) does not apply to the expenses of ordinary commuting or travel | |
between any two places that is for practical purposes substantially ordinary | |
commuting. | |
(3) In this section “ordinary commuting” means travel between— | |
(a) the employee’s home and a permanent workplace, or | 20 |
(b) a place that is not a workplace and a permanent workplace. | |
(4) Subsection (1) does not apply to the expenses of private travel or travel | |
between any two places that is for practical purposes substantially private | |
travel. | |
(5) In subsection (4) “private travel” means travel between— | 25 |
(a) the employee’s home and a place that is not a workplace, or | |
(b) two places neither of which is a workplace. | |
(6) This section needs to be read with section 359 (disallowance of travel expenses: | |
mileage allowances and reliefs). | |
339 Meaning of “workplace” and “permanent workplace” | 30 |
(1) In this Part “workplace”, in relation to an employment, means a place at which | |
the employee’s attendance is necessary in the performance of the duties of the | |
employment. | |
(2) In this Part “permanent workplace”, in relation to an employment, means a | |
place which— | 35 |
(a) the employee regularly attends in the performance of the duties of the | |
employment, and | |
(b) is not a temporary workplace. | |
This is subject to subsections (4) and (8). | |
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(3) In subsection (2) “temporary workplace”, in relation to an employment, means | |
a place which the employee attends in the performance of the duties of the | |
employment— | |
(a) for the purpose of performing a task of limited duration, or | |
(b) for some other temporary purpose. | 5 |
This is subject to subsections (4) and (5). | |
(4) A place which the employee regularly attends in the performance of the duties | |
of the employment is treated as a permanent workplace and not a temporary | |
workplace if— | |
(a) it forms the base from which those duties are performed, or | 10 |
(b) the tasks to be carried out in the performance of those duties are | |
allocated there. | |
(5) A place is not regarded as a temporary workplace if the employee’s attendance | |
is— | |
(a) in the course of a period of continuous work at that place— | 15 |
(i) lasting more than 24 months, or | |
(ii) comprising all or almost all of the period for which the | |
employee is likely to hold the employment, or | |
(b) at a time when it is reasonable to assume that it will be in the course of | |
such a period. | 20 |
(6) For the purposes of subsection (5), a period is a period of continuous work at a | |
place if over the period the duties of the employment are performed to a | |
significant extent at the place. | |
(7) An actual or contemplated modification of the place at which duties are | |
performed is to be disregarded for the purposes of subsections (5) and (6) if it | 25 |
does not, or would not, have any substantial effect on the employee’s journey, | |
or expenses of travelling, to and from the place where they are performed. | |
(8) An employee is treated as having a permanent workplace consisting of an area | |
if— | |
(a) the duties of the employment are defined by reference to an area | 30 |
(whether or not they also require attendance at places outside it), | |
(b) in the performance of those duties the employee attends different | |
places within the area, | |
(c) none of the places the employee attends in the performance of those | |
duties is a permanent workplace, and | 35 |
(d) the area would be a permanent workplace if subsections (2), (3), (5), (6) | |
and (7) referred to the area where they refer to a place. | |
340 Travel between group employments | |
(1) A deduction from earnings from an employment is allowed for travel expenses | |
if conditions A to D are met. | 40 |
(2) Condition A is that the employee is obliged to incur and pay the expenses. | |
(3) Condition B is that the travel is for the purpose of performing duties of the | |
employment at the destination. | |
(4) Condition C is that the employee has performed duties of another employment | |
at the place of departure. | 45 |
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(5) Condition D is that the employments are with companies in the same group. | |
(6) In this section “group” means a company and its 51% subsidiaries. | |
(7) For the purposes of sections 353 and 354 (special rules for earnings with a | |
foreign element), the expenses are treated as incurred in the performance of the | |
duties to be performed at the destination. | 5 |
(8) This section needs to be read with section 359 (disallowance of travel expenses: | |
mileage allowances and reliefs). | |
341 Travel at start or finish of overseas employment | |
(1) A deduction from earnings from an employment is allowed for starting travel | |
expenses and finishing travel expenses if conditions A to C are met. | 10 |
(2) Condition A is that the duties of the employment are performed wholly | |
outside the United Kingdom. | |
(3) Condition B is that the employee is resident and ordinarily resident in the | |
United Kingdom. | |
(4) Condition C is that in a case where the employer is a foreign employer, the | 15 |
employee is domiciled in the United Kingdom. | |
(5) If the travel is only partly attributable to the taking up or termination of the | |
employment, this section applies only to the part of the expenses properly so | |
attributable. | |
(6) In this section— | 20 |
“starting travel expenses” means expenses incurred by the employee in | |
travelling from a place in the United Kingdom to take up the | |
employment, | |
“finishing travel expenses” means expenses incurred by the employee in | |
travelling to a place in the United Kingdom on the termination of the | 25 |
employment, and | |
“employee” includes a person who is to be, or has ceased to be, an | |
employee. | |
(7) This section needs to be read with section 359 (disallowance of travel expenses: | |
mileage allowances and reliefs). | 30 |
342 Travel between employments where duties performed abroad | |
(1) A deduction from earnings from an employment is allowed for travel expenses | |
incurred by the employee if conditions A to F are met. | |
(2) Condition A is that the travel is for the purpose of performing duties of the | |
employment at the destination. | 35 |
(3) Condition B is that the employee has performed duties of another employment | |
at the place of departure. | |
(4) Condition C is that the place of departure or the destination or both are outside | |
the United Kingdom. | |
(5) Condition D is that the duties of one or both of the employments are performed | 40 |
wholly or partly outside the United Kingdom. | |
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(6) Condition E is that the employee is resident and ordinarily resident in the | |
United Kingdom. | |
(7) Condition F is that in a case where the employer is a foreign employer, the | |
employee is domiciled in the United Kingdom. | |
(8) If the travel is only partly attributable to the purpose of performing duties of | 5 |
the employment at the destination, this section applies only to the part of the | |
expenses properly so attributable. | |
(9) This section needs to be read with section 359 (disallowance of travel expenses: | |
mileage allowances and reliefs). | |
Fees and subscriptions | 10 |
343 Deduction for professional membership fees | |
(1) A deduction from earnings from an employment is allowed for an amount | |
paid in respect of a professional fee if— | |
(a) the duties of the employment involve the practice of the profession to | |
which the fee relates, and | 15 |
(b) the registration, certification, licensing or other matter in respect of | |
which the fee is payable is a condition, or one of alternative conditions, | |
which must be met if that profession is to be practised in the | |
performance of those duties. | |
(2) In this section “professional fee” means a fee mentioned in the following Table. | 20 |
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Table | |
| | Health professionals | | | | | 1. Fee payable for entry or retention of a name in any of the | | | | | following— | | 25 | | | (a) the Register of Chartered Psychologists, | | | | | (b) the register maintained by the Registrar of | | | | | Chiropractors, | | | | | (c) a roll or record kept for a class of dental auxiliaries, | | | | | (d) the dentists register, | | 30 | | | (e) the register of dispensing opticians, | | | | | (f) the register maintained by the Health Professions | | | | | Council, | | | | | (g) the register maintained by the registrar appointed by | | | | | the Hearing Aid Council, | | 35 | | | (h) the register of medical practitioners, | | | | | (i) the register maintained by the Nursing and Midwifery | | | | | Council, | | | | | (j) either of the registers of opthalmic opticians, | | | | | (k) the register maintained by the Registrar of Osteopaths, | | 40 | | | (l) the Register of Pharmaceutical Chemists. | | | | | 2. Fee payable by a chartered psychologist on the issue of a | | | | | practising certificate. | | |
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| | 11. Fee (including any related medical or technical | | | | | examination fee) payable, on the issue or renewal of a licence | | | | | by the Civil Aviation Authority, by— | | | | | (a) an aircraft maintenance engineer, | | | | | (b) an air traffic controller or student air traffic controller, | | 5 | | | (c) a member of the flight crew of an aircraft registered in | | | | | the United Kingdom, | | | | | (d) a flight information service officer. | | | | | 12. Fee (including any related medical examination fee) | | | | | payable— | | 10 | | | (a) on the issue or renewal of a licence authorising its | | | | | holder to drive a large goods vehicle or a passenger- | | | | | carrying vehicle, | | | | | (b) by an officer or other seaman on the issue, renewal or | | | | | endorsement of a certificate, licence or other document | | 15 | | | which is required as evidence of his qualification or | | | | | competence to serve in a ship. | | | | | 13. Fee payable by a seafarer employed in a sea-going | | | | | United Kingdom ship on the issue or renewal of a medical | | | | | fitness certificate. | | 20 |
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(3) The Board of Inland Revenue may make an order adding such fee as is | |
specified in the order to the Table of fees mentioned in subsection (2). | |
(4) The Board may make an order if they consider that such fee is payable in | |
respect of any registration, certification, licensing or other matter if it is | |
required as a condition, or one of alternative conditions, of the practice of a | 25 |
profession. | |
344 Deduction for annual subscriptions | |
(1) A deduction from earnings from an employment is allowed for an amount | |
paid in respect of an annual subscription if— | |
(a) it is paid to a body of persons approved under this section, and | 30 |
(b) the activities of the body which are directed to one or more of the | |
objects within subsection (2) are of direct benefit to, or concern the | |
profession practised in, the performance of the duties of the | |
employment. | |
(2) The objects are— | 35 |
(a) the advancement or dissemination of knowledge (whether generally or | |
among persons belonging to the same or similar professions or | |
occupying the same or similar positions), | |
(b) the maintenance or improvement of standards of conduct and | |
competence among the members of a profession, | 40 |
(c) the provision of indemnity or protection to members of a profession | |
against claims in respect of liabilities incurred by them in the exercise | |
of their profession. | |
(3) The Inland Revenue may approve a body or persons under this section if, on | |
an application by the body, they are satisfied that— | 45 |
(a) the body is not of a mainly local character, | |
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(b) its activities are carried on otherwise than for profit, | |
(c) its activities are wholly or mainly directed to objects within subsection | |
(2). | |
(4) The Inland Revenue must give notice to the body of their decision on the | |
application. | 5 |
(5) If the activities of the body are to a significant extent directed to objects other | |
than objects within subsection (2), the Inland Revenue may— | |
(a) determine the proportion of the activities directed to objects within | |
subsection (2), and | |
(b) determine that only such corresponding part of the subscription as is | 10 |
specified by the Inland Revenue is allowable under this section. | |
(6) In determining that part, the Inland Revenue must have regard to the | |
proportion of expenditure of the body attributable to objects other than objects | |
within subsection (2) and all other relevant circumstances. | |
(7) If a body applies for approval under this section and is approved, a | 15 |
subscription paid to it— | |
(a) before it has applied but in the same tax year as the application, or | |
(b) after it has applied but before it is approved, | |
is treated for the purposes of this section as having been paid to an approved | |
body. | 20 |
345 Decisions of the Inland Revenue under section 344 | |
(1) The Inland Revenue may by notice to the body in question— | |
(a) withdraw an approval given under section 344, and | |
(b) withdraw or vary a determination made under that section, | |
to take account of any change in circumstances. | 25 |
(2) A body aggrieved by a decision of the Inland Revenue under section 344 or | |
subsection (1) may appeal to the Special Commissioners. | |
(3) The notice of appeal must be given to the Inland Revenue within 30 days after | |
the date on which notice of their decision was given to the body. | |
Employee liabilities and indemnity insurance | 30 |
346 Deduction for employee liabilities | |
(1) A deduction from earnings from an employment is allowed for any or all of the | |
following— | |
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A. Payment in or towards the discharge of a liability related to the | 35 |
employment. | |
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B. Payment of any costs or expenses incurred in connection with— | |
(a) a claim that the employee is subject to a liability related to the | |
employment, or | 40 |
(b) proceedings relating to or arising out of a claim that the | |
employee is subject to a liability related to the employment. | |
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