EIM31800 - Deductions: travel expenses: general: contents

This chapter provides general guidance on travel expenses.

1. EIM31801

   Signposting: introduction
2. EIM31802

   Travel for necessary attendance guidance signposting
3. EIM31803

   Travel in the performance of the duties guidance signposting
4. EIM32000

   Travel for necessary attendance: ordinary commuting, permanent and temporary workplaces
5. EIM32350

   Travel in the performance of the duties of the employment
6. EIM31805

   Introduction
7. EIM31810

   Introduction: the tests to be passed
8. EIM31811

   Introduction: expenses do not have to be wholly and exclusively incurred: example
9. EIM31815

   Accommodation and subsistence: include associated subsistence
10. EIM31816

    Accommodation and subsistence: example
11. EIM31817

    Accommodation and subsistence: subsistence costs that are not attributable to the travel: no permanent home: example
12. EIM31818

    Accommodation and subsistence: subsistence costs that are not attributable to the travel: example
13. EIM31820

    Accommodation and subsistence: other incidental costs
14. EIM31825

    Choice of route
15. EIM31826

    Choice of route: example
16. EIM31830

    Choice of route: costs incurred in error
17. EIM31831

    Choice of route: costs incurred in error: example
18. EIM31833

    Travel cards
19. EIM31835

    Scale of expenditure
20. EIM31836

    Scale of expenditure: accommodation
21. EIM31837

    Scale of expenditure: subsistence
22. EIM31838

    Scale of expenditure: accommodation and subsistence: examples
23. EIM31925

    Directors' travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration
24. EIM31930

    Directors' travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration: example
25. EIM31935

    Directors' travelling expenses: Extra-Statutory Concession A4: directors who are acting on behalf of a professional practice
26. EIM31940

    Directors' travelling expenses: Extra-Statutory Concession A4: directors who are acting on behalf of a professional practice: example
27. EIM31941

    Travel expenses: general: directors' travelling expenses: travel by unpaid directors of not-for-profit companies
28. EIM31943

    Travel expenses: general: directors' travelling expenses: travel where directorship held as part of trade or profession
29. EIM31945

    Meetings of trade or professional associations
30. EIM31950

    Overseas conferences, seminars and study tours
31. EIM31955

    Overseas conferences, seminars and study tours: case law
32. EIM31960

    Overseas conferences, seminars and study tours: getting evidence
33. EIM31965

    Overseas conferences, seminars and study tours: apportionment
34. EIM31970

    Overseas conferences, seminars and study tours: overseas trips as incentives
35. EIM31975

    Overseas conferences, seminars and study tours: trips provided by third parties
36. EIM31980

    Overseas conferences, seminars and study tours: spouses on business trips
37. EIM31985

    Overseas conferences, seminars and study tours: spouses on business trips: when to allow a deduction
38. EIM31990

    Overseas conferences, seminars and study tours: example
39. EIM31991

    Overseas conferences, seminars and study tours: example
40. EIM31992

    Overseas conferences, seminars and study tours: example