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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Foreign travel: approach to be taken on residence and domicile status

The foreign travel rules at EIM34010 onwards apply only to employees who are resident in the United Kingdom (see EIM42802). Some deductions are prohibited if the employment is with a foreign employer (see EIM40031) and the employee is not domiciled in the United Kingdom. This requires consideration of:

  • the domicile status of the individual and
  • the state in which the employer is resident.

Unless the employee has completed the non residents pages which accompany the SA return, you may accept that an employee is resident in the United Kingdom for the purposes of the foreign travel rules.