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HMRC internal manual

Employment Income Manual

Foreign travel rules: duties performed partly abroad: employee's journeys from and to the United Kingdom

Section 370 ITEPA 2003 (Case B)


This page is concerned with journeys from and to the United Kingdom of an employee who works partly 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 B in Section 370(4).


The employee must:

  • be resident in the United Kingdom (see EIM34010) and
  • the employee’s taxable earnings 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.

Circumstances falling within Case B:

  • the duties of the employment are performed partly outside the United Kingdom
  • those duties are not performed on a vessel
  • the journey is between a place in the United Kingdom and a place outside the United Kingdom where duties of the employment are performed
  • the duties performed outside the United Kingdom can only be performed there and
  • the journey is made wholly and exclusively for the purpose of performing them or returning after performing them.

Nature of the deduction

The deduction is equal to the amount included in taxable earnings in respect of the travel facilities provided for the journey or the reimbursed expenses of the journey. In most cases, the employer will have provided the travel facilities or reimbursed the expense.

Other points to note

  • Unlike the provisions for employees whose duties are wholly abroad, all the journeys for employees in these circumstances are subject to the same rules.
  • There is no limit to the number of journeys that can qualify.
  • This provision does not allow a deduction for the cost of accommodation or subsistence at the place outside the United Kingdom where the employee performs the duties. However, see EIM10060 for the treatment of subsistence allowances paid to employees at a temporary workplace.