EIM64144 - Tax treatment of Association footballers: travel expenses: particular journeys

You should accept that relief for travel expenses is due for costs necessarily incurred in undertaking the following journeys in the performance of the duties of the employment:

• travel by vehicle or public transport to away matches - each venue will be a temporary workplace
• travel by vehicle or public transport to meet the bus for away matches - you should not seek to argue that the place that a footballer regularly meets the bus, such as a motorway service station, is a permanent workplace unless you can show that he performs duties of the employment there
• travel to the home ground to meet the bus to away matches - as long as substantive duties are not performed there before departure
• travel from the home ground to the training ground - this is travel between 2 permanent workplaces or a permanent and a temporary workplace
• travel by vehicle or public transport to medical and other irregular appointments as long as any personal or private consequences are purely coincidental - subject to the guidance at EIM32870
• travel to a club that the parent club has loaned the player to - assuming that the loan period does not exceed 24 months
• travel to club functions or public appearances - at venues other than one of the permanent workplaces