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HMRC internal manual

Employment Income Manual

Foreign travel rules: operation of PAYE on travel expenses paid to the employee

Employer’s Further Guide to PAYE and NICs (CWG2)

Non-operation of PAYE on reimbursement of allowable travel expenses

There is no need for an employer to operate PAYE on reimbursements of expenses in respect of foreign travel falling within EIM34020 to EIM34080. Booklet CWG2 and Chapter 7 of Booklet 490 also give guidance on this issue.

Scale payments

Where the employer makes scale payments in respect of such overseas travel, the payments may be made without deduction of tax provided they are satisfied that the payments are equivalent to reimbursement of expenses incurred. See Booklet CWG2 and Chapter 7 of Booklet 490.