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HMRC internal manual

Employment Income Manual

Travelling expenses: employees working but not domiciled in the United Kingdom: introduction

Sections 373 to 375 ITEPA 2003


The rules on travelling expenses provided by Sections 373 to 375 apply to:

  • employees who are not domiciled in the United Kingdom, but
  • perform the duties of their employment here.

The rules deal with travel expenses. There is no provision for any deduction to be given in respect of accommodation or subsistence at the United Kingdom workplace if this is provided by the employer either for the employee or the family.


  • The employee must not be domiciled in the United Kingdom
  • the expenses, etc. must be included in the employee’s earnings (in the usual case, the expenses, etc. will have been met or reimbursed by the employer) and
  • each employee must satisfy:
    • the general conditions regarding the time limit and the qualifying arrival
    • the specific conditions relevant to each expense.


Domicile - an employee is domiciled in the country where the permanent home islocated.

United Kingdom- England, Wales, Scotland, Northern Ireland, theterritorial seas extending to the 12 mile limit from the shoreline and airspace over thatland and sea.

Expanded definitions and advice may be found at the references listed below:

EIM42804 domicile
EIM40032 the United Kingdom