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HMRC internal manual

Employment Income Manual

Foreign travel rules: procedural advice: no file cases

Sections 341 to 342 and 370 to 376 ITEPA 2003All claims for deductions for expenses in respect of foreign travel dealt with in

EIM34020 to EIM34080 should normally be worked from the taxpayer’s file. A no file case under SRS should be converted to a file case and any relevant office record papers obtained, if the computer record shows that such papers exist (see EP345).