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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: record qualifying arrival dates

Section 375 ITEPA 2003Area offices should record the qualifying arrival date by an entry in red on the front of the permanent notes folder in the employee’s file as follows - ‘Qualifying arrival date (Sections 373 to 375 ITEPA 2003) …..’

Where no file has been prepared under SRS see EIM35140.

Where there is a subsequent qualifying arrival date in a later tax year, the earlier entry should be deleted.