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HMRC internal manual

Employment Income Manual

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. Some deductions are prohibited if the employment is with a foreign employer and the employee is not domiciled in the United Kingdom. This requires consideration of:

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

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