Voluntary office-holders' expenses

HMRC has confirmed that the expenses covered by ITEPA 2003 s 299B include the payment of reasonable expenses incurred by a voluntary office-holder in relation to their commuting to and from the place where they carry out the duties of their office.

The CIOT has provided the following example which HMRC agrees illustrates this point.

‘Peter attends regular meetings at an educational charity as a voluntary officeholder and incurs costs on rail/taxi travelling there and back from his home in Harrow to the charity’s office in central London. Although Peter can’t claim relief under ITEPA 2003 s 337 for expenses necessarily incurred in the performance of his duties (because it’s his choice where he lives so his travel expenses aren’t necessarily incurred and his meeting work starts/ends in central London not before or afterwards) or under s 338 (because his travel is from home to...