EIM64141 - Tax treatment of Association footballers: travel expenses: travel in the performance of the duties
Relief under S337 ITEPA 2003 (see EIM32350 onwards) will not be due because, like most employees, a footballer who travels from home to a football ground or to a training venue is simply travelling to work. He is not travelling 바카라 사이트渋n the performance of the duties바카라 사이트�. Necessary travel between the club바카라 사이트檚 home ground and a training venue would qualify for relief under the 바카라 사이트渢wo places of work바카라 사이트� principle (see EIM32360).