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HMRC internal manual

Employment Income Manual

Special rules for employees travelling to work outside the United Kingdom: contents

Part 5 ITEPA 2003

  1. EIM34001
    Travelling expenses: employees working abroad: deductions from earnings
  2. EIM34002
    Travelling expenses: employees working abroad: expenses that may be deducted
  3. EIM34003
    Travelling expenses: employees working abroad: expenses that may be deducted: example
  4. EIM34004
    Travelling expenses: employees working abroad: use of employees' own vehicles: mileage allowances and mileage allowance relief
  5. EIM34010
    Special rules for employees travelling to work outside the United Kingdom: introduction
  6. EIM34020
    Foreign travel rules: duties performed wholly abroad: employee's initial and terminal journeys
  7. EIM34025
    Foreign travel rules: duties performed wholly abroad: employee's interim journeys to and from the United Kingdom
  8. EIM34030
    Foreign travel rules: duties performed wholly abroad: foreign accommodation or subsistence costs and expenses
  9. EIM34040
    Foreign travel rules: duties performed partly abroad: employee's journeys from and to the United Kingdom
  10. EIM34050
    Foreign travel rules: duties performed wholly or partly abroad: travelling expenses of the employee's family
  11. EIM34060
    Foreign travel rules: duties performed wholly or partly abroad: travelling expenses of the employee's family: the 60 days rule and examples
  12. EIM34070
    Foreign travel rules: travelling expenses of the employee's family: meaning of place where the duties are performed
  13. EIM34080
    Foreign travel rules: employee with two or more employments: travel between employments where duties are performed abroad
  14. EIM34090
    Foreign travel rules: duties performed partly overseas: seafarers
  15. EIM34100
    Overseas conferences and study tours: allowable expenses
  16. EIM34110
    Offshore oil and gas workers: mainland transfers
  17. EIM34120
    Foreign travel rules: deductions limited to amount included in earnings
  18. EIM34130
    Meaning of travelling expenses
  19. EIM34140
    Inter-relationship of the statutory rules
  20. EIM34150
    Foreign travel: prohibition of double deductions
  21. EIM34160
    Approach to be taken on residence and domicile status
  22. EIM34170
    Operation of PAYE on travel expenses paid to the employee
  23. EIM34180
    Foreign travel rules: forms P11D and dispensations granted to employers
  24. EIM34200
    Foreign travel rules: procedural advice: guidance to the public