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HMRC internal manual

Employment Income Manual

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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 –340 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 340 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 340 - travel between group employments, see EIM32035.