EIM34000 - 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