EIM10300 - Employment income: travelling and subsistence payments: particular occupations

The following table shows you where to find guidance about the taxation of travelling and related subsistence payments in particular occupations.

Guidance	Circumstance
EIM68610	Travelling and subsistence allowances paid to recorders, circuit judges etc in England and Wales
EIM50100	Cost of leave travel facilities provided for the armed forces
Employment Status Manual	Travelling expenses paid to workers supplied by agencies
EIM62600	Travelling and subsistence allowances paid to engineering design employees
EIM70745	Expenses paid to teachers for home to school travel when attending out of school functions