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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
, see all updates

Foreign travel rules: procedural advice: guidance to the public

Sections 341 to 342 and 370 to 376 ITEPA 2003

Booklet 490

The rules relating to foreign travel expenses and deductions allowable by virtue of Sections 341 to 342 and 370 to 376 are summarised in Chapter 7 of Booklet 490. It may be helpful to send a copy of the booklet in response to enquiries about the scope of the relief.