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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Travelling expenses: employees working but not domiciled in the United Kingdom: contents

Sections 373 to 375 ITEPA 2003

  1. EIM35001
    Travelling expenses: employees working but not domiciled in the United Kingdom: deductions from earnings
  2. EIM35002
    Travelling expenses: employees working but not domiciled in the United Kingdom: expenses that may be deducted
  3. EIM35003
    Travelling expenses: employees working but not domiciled in the United Kingdom: expenses that may be deducted: example
  4. EIM35004
    Travelling expenses: employees working but not domiciled in the United Kingdom: use of employees' own vehicles: mileage allowances and mileage allowance relief
  5. EIM35010
    Travelling expenses: employees working but not domiciled in the United Kingdom: introduction
  6. EIM35030
    Travelling expenses: employees working but not domiciled in the United Kingdom: travel between the home country and the United Kingdom
  7. EIM35040
    Travelling expenses: employees working but not domiciled in the United Kingdom: meaning of country outside the United Kingdom in which the employee normally lives
  8. EIM35050
    Travelling expenses: employees working but not domiciled in the United Kingdom: travelling expenses of the employee's family
  9. EIM35055
    Travelling expenses: employees working but not domiciled in the United Kingdom: travelling expenses of the employee's family: the '60 days rule: examples
  10. EIM35060
    Travelling expenses: employees working but not domiciled in the United Kingdom: the 5 year limit and meaning of qualifying arrival date
  11. EIM35070
    Travelling expenses: employees working but not domiciled in the United Kingdom: record of qualifying arrival dates
  12. EIM35080
    Travelling expenses: employees working but not domiciled in the United Kingdom: journeys to and from oil or gas rigs
  13. EIM35090
    Travelling expenses: employees working but not domiciled in the United Kingdom: deductions limited to amount included in earnings
  14. EIM35100
    Travelling expenses: employees working but not domiciled in the United Kingdom: meaning of travelling expenses
  15. EIM34140
    Foreign travel: inter-relationship of the statutory rules
  16. EIM34150
    Foreign travel: prohibition of double deductions
  17. EIM35120
    Travelling expenses: employees working but not domiciled in the United Kingdom: operation of PAYE
  18. EIM35130
    Travelling expenses: employees working but not domiciled in the United Kingdom: forms P11D and dispensations
  19. EIM35140
    Travelling expenses: employees working but not domiciled in the United Kingdom: claims for deduction: no file cases