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HMRC internal manual

Employment Income Manual

Employment income: incidental overnight expenses: qualifying period

Section 240(4) ITEPA 2003

A qualifying period is a continuous period throughout which an employee has to stay away from home, including at least one overnight stay away from home, and where the expense of travelling qualifies for tax relief under the normal rules.

The rules under which the expenses of travel may qualify for tax relief are, for the purpose of Section 240

  • all of the travel provisions within Part 5 ITEPA 2003 apart from the excepted foreign travel provisions in Sections 371, 374 and 376 and
  • the exemptions for work-related and Individual Learning Account training in Section 250 or 255 ITEPA 2003, see EIM01240.