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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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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 expensesThere is no need for an employer to operate PAYE on reimbursements of expenses in respect of foreign travel falling within

EIM34020 to EIM34080. Such reimbursements should be treated as falling within the circumstances described on page 86 of the Employer’s Further Guide to PAYE and NICs under the heading ‘Travel and Subsistence Payments’. Chapter 8 of Booklet 490 also gives guidance on this issue.
### Scale paymentsWhere the employer makes scale payments in respect of such overseas travel, the payments may be made without deduction of tax provided the Inspector is satisfied that the payments are equivalent to reimbursement of expenses incurred. See page 86 of the Employer’s Further Guide to PAYE and NICs under the heading ‘Round Sum Allowances’ and Chapter 8 of Booklet 490.