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HMRC internal manual

Employment Income Manual

Foreign travel rules: employee with two or more employments: travel between employments where duties are performed abroad

Section 342 ITEPA 2003


This page is concerned with journeys from one workplace to another where the employee has more than one employment and the duties of one or more of them are performed outside the United Kingdom.


A deduction from earnings from an employment is allowed for travel expenses incurred by the employee where all of the following conditions are met:

  • the travel is for the purpose of performing duties of the employment at the destination
  • the employee has performed duties of another employment at the place of departure
  • the place of departure or the destination or both are outside the United Kingdom
  • the duties of one or both of the employments are performed wholly or partly outside the United Kingdom
  • the employee is resident in the United Kingdom (see EIM34010)
  • where the employer is a foreign employer (see EIM40031), the employee is domiciled in the United Kingdom.

Nature of the deduction

The expense incurred in travelling is allowed as a deduction against the earnings arising from the destination employment.

Other points to note

If the travel is partly for another purpose (for example, a holiday), limit the deduction to the amount attributable to the business purpose. Apportionment is a matter for negotiation and will depend on the facts.