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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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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
    Foreign travel rules: overseas conferences and study tours: allowable expenses
  16. EIM34110
    Foreign travel rules: offshore oil and gas workers: mainland transfers
  17. EIM34120
    Foreign travel rules: deductions limited to amount included in earnings
  18. EIM34130
    Foreign travel rules: meaning of travelling expenses
  19. EIM34140
    Foreign travel: inter-relationship of the statutory rules
  20. EIM34150
    Foreign travel: prohibition of double deductions
  21. EIM34160
    Foreign travel: approach to be taken on residence and domicile status
  22. EIM34170
    Foreign travel rules: operation of PAYE on travel expenses paid to the employee
  23. EIM34180
    Foreign travel rules: forms P11D and dispensations granted to employers
  24. EIM34190
    Foreign travel rules: procedural advice: no file cases
  25. EIM34200
    Foreign travel rules: procedural advice: guidance to the public