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HMRC internal manual

Employment Income Manual

Foreign travel rules: travelling expenses of the employee's family: meaning of place where the duties are performed

Section 371 ITEPA 2003Section 371 provides a deduction for family travel between a place in the United Kingdom and a place outside the United Kingdom where the employee performs the duties of one or more employments.

The requirement that the journey must be to the place where the employee performs duties should be interpreted broadly. Travel to the place abroad where the employee normally lives whilst performing those duties will qualify.

Common sense limits should be applied. No deduction should be given, if, for example, an employee working in Paris meets the family in Nice in the South of France, to which they have travelled direct from the United Kingdom. On the other hand the cost of a trip to Paris would qualify even if the family then go on to some other place.