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 鈥渋n the performance of the duties鈥�. Necessary travel between the club鈥檚 home ground and a training venue would qualify for relief under the 鈥渢wo places of work鈥� principle (see EIM32360).