EIM34001 - Travelling expenses: employees working abroad: deductions from earnings

Part 5 ITEPA 2003

This chapter explains the special rules in Part 5 Chapter 2 (Sections 341 and 342) and Part 5 Chapter 5 (Sections 370 and 371) ITEPA 2003 that apply to the travelling expenses of employees working outside the United Kingdom.

However, the main rules under which an employee may obtain a deduction for his or her travelling expenses are in Part 5 Chapter 2, Sections 337 to 340A ITEPA 2003. So the first step is to consider whether a deduction is due under those provisions. Only if a deduction is not due under Sections 337 to 340A should you consider whether a deduction is due under the special rules.

The main rules are:

• Section 337 - travel in the performance of the duties of the employment, see EIM32350
• Section 338 - travel for necessary attendance at a temporary workplace, see EIM32000
• Section 339A - travel for necessary attendance - employment intermediaries, see EIM32135
• Section 340 - travel between group employments, see EIM32035
• Section 340A - travel between linked employments, see EIM32028.