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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Foreign travel rules: duties performed wholly abroad: employee's interim journeys to and from the United Kingdom

Section 370 ITEPA 2003 (Case A)


This page is concerned with the interim journeys to and from the United Kingdom of an employee who works wholly abroad. These journeys may qualify for a deduction under section 370 ITEPA 2003 provided the conditions in section 370(1) have been met and the circumstances fall within Case A in Section 370(3).

The employee must:

  • be resident in the United Kingdom (see EIM34010) and
  • the employee’s taxable earnings under section 15 must include an amount in respect of:
      • the provision of travel facilities for a journey made by the employee, or
      • the reimbursement of expenses incurred by the employee on such a journey.

The circumstances of Case A cover the following:

  • a journey from a place outside the United Kingdom where such duties are performed to a place in the United Kingdom, or
  • a return journey following such a journey.
  • the employee is absent from the United Kingdom wholly and exclusively for the purpose of performing the duties of one or more employments and
  • the duties concerned can only be performed outside the United Kingdom