18A
Employment Income: Deductions and Expenses ITEPA Part 5 Chapter 5
Table of Contents
18A.1 Introduction
18A.2 Qualifying Travelling Expenses Paid by Employee
18A.2.1 Category (a): Section 337: Established Law
18A.2.1.1 In the Performance of the Duties of the Office
18A.2.1.2 Necessarily
18A.2.2 Three House of Lords’ Cases
18A.2.2.1 An Alternative Explanation—Itinerants
18A.2.3 Amount
18A.2.4 Category (b): Section 338: Travel to or from a Temporary Workplace
18A.2.4.1 Exclusion of Ordinary Commuting Travel
18A.2.4.2 Exclusion of Private Travel
18A.2.4.3 Application of Rule
18A.2.4.4 Examples
18A.2.5 Other Travel Rules: Exemptions from Benefits Code etc
18A.2.5.1 Incidental Overnight Expenses
18A.2.5.2 Car Parking
18A.2.5.3 Miscellaneous—Official Travel
18A.2.6 Employer Assistance with Travel to and During Work
18A.2.6.1 Works Bus Service
18A.2.6.2 Support for Public Transport
18A.2.6.3 Motor Bikes and Cycles
18A.2.6.4 Bikes (and Trikes)
18A.2.6.5 Bicycle Mileage
18A.2.6A Other Exemptions
18A.2.7 Motor Mileage Allowances
18A.3 Expenses Other than Travelling Expenses
18A.3.1 In the Performance of Duties
18A.3.1.1 Subscriptions
18A.3.1.2 Improvement not Enough
18A.3.1.3 Newspapers
18A.3.2 Necessarily
18A.3.3 Wholly and Exclusively
18A.3.4 Miscellaneous and Non-Travel Provisions
18A.3.4.1 Entertainment Expenses
18A.3.4.2 Retirement
18A.3.4.3 Payroll Giving
18A.3.4.4 Liability Insurance Premiums and Uninsured Liabilities
18A.3.4.5 Post-Employment
18A.3.5 ITEPA Part 5 Chapters 3, 4, 5 and 6
18A.4 Reflections
Next page
Home Page
Print this chapter