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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Travelling expenses: employees working but not domiciled in the United Kingdom: meaning of country outside the United Kingdom in which the employee normally lives

Sections 373 to 375 ITEPA 2003

The phrase:

“country outside the United Kingdom in which the employee normally lives”

may not be easy to apply in some cases. In order to satisfy the condition, it is not necessary for the employee to maintain a residence in that country.


A Canadian citizen who has lived in Canada for most of his life should be regarded, for the whole of the five-year period (see EIM35060), as living there normally. This will apply even if his family relocates to the United Kingdom and set up home here. However, if the family accompany the employee you need to establish that the employee has not acquired a domicile within the United Kingdom (see EIM42806) since it is a condition of the relief under Sections 373 to 375 that the employee has a foreign domicile.