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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Foreign travel: inter-relationship of the statutory rules

Sections 370 to 371 and 373 to 375 ITEPA 2003

The rules relating to overseas travel by employees who are resident in the United Kingdom (see EIM34020 to EIM34080) and to travel by employees not domiciled in the United Kingdom (see EIM35000 onwards), are not mutually exclusive.

An employee who is not domiciled in the United Kingdom may be able to satisfy the conditions relating to journeys abroad under EIM34040 to EIM34050 if the duties are performed partly outside the United Kingdom. Claims should be analysed carefully to see which provisions apply.

Example

An American citizen was assigned to work in the United Kingdom for 5 years. The family relocated at the beginning of the assignment, with the costs being met by the employer. A successful claim was made under Section 374 (see EIM35050). After a couple of years the employee agreed to work temporarily in Paris for 3 months. The family visited twice during the course of the assignment. The employer paid the family’s travel costs. A deduction is available under Section 371 (see EIM34050).