Is cost of train travel to and from employer's place of work deductable?

My daughter started working full time and she spends about £180 a month in train travel costs going to and from her place of employment. If she earns £19,200 for the tax year 2023 - 2024, after she deducts her personal allowance of £12,570, can she also deduct £2,160 for her train travel expenses going to and from her place of employment (£2,160 is just an example assuming she spends exactly £180 each month).

Hi,

No this is not tax deductable. You cannot claim for travelling to and from work, unless you’re travelling to a temporary place of work. If this applies, evidence will be required.

Thank you.