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HMRC internal manual

Employment Income Manual

Foreign travel rules: duties performed wholly or partly abroad: travelling expenses of the employee's family: the 60 days rule and examples

Section 371 ITEPA 2003

A continuous period of at least 60 days

The 60 days rule referred to in EIM34050 must be satisfied for each journey made by the employee’s family. In order to qualify the employee must be outside the United Kingdom for a continuous period of at least 60 days for the purpose of performing the duties of one or more employments.

Holidays taken abroad and weekends spent abroad do not interrupt a continuous period of absence for the purposes of working abroad. This is so even if the leave is taken at the beginning or end of a period of absence.

Example 1

An employee spends 70 days working abroad between May and July in 2013 and a further 30 days in January 2014. The employee’s spouse and children accompany her on both trips. The employer pays the costs of travel and the hotel bills for all of the family.


The travel costs of the spouse and children are allowed under Section 371 when they accompany the employee in the May to July period. However, the travel costs of the family for the January 2014 trip form part of the employee’s taxable earnings and no deduction is available. No deduction is available in respect of the family members’ hotel bills on either of the visits.

Example 2

An employee works in Chicago for 130 days ending on 5 April 2014. His family makes 3 visits to see him during the period. The employer purchases airline tickets for the family for all journeys.


The amount paid by the employer on the provision of the airline tickets is included in the employee’s taxable earnings. Section 371 provides a deduction for 2 of the visits. The final visit exceeds the limit of 2 outward and 2 inward journeys in any tax year and is therefore not covered by Section 371.

Example 3

An employee worked in Washington DC from 1 March to 5 May 2015. Subject to the other conditions, she is entitled to claim a deduction for 2 family visits in the period 1 March to 5 April (in tax year 2014/15) and 2 further visits in the period 6 April to 5 May (in tax year 2015/16).