Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Foreign travel: prohibition of double deductions

Sections 330 ITEPA 2003

It is possible that an expense may qualify for a deduction under more than one of the statutory rules in Sections 337 to 340, 341 to 342, 370 to 371, 373 to 374 and 376 ITEPA 2003.

See EIM34000 onwards and EIM35000 onwards.

The general rule in Section 330 prevents double deductions by providing that a deduction under Part 5 ITEPA 2003 cannot be allowed more than once in respect of the same costs or expenses.