Travelling expenses: employees working but not domiciled in the United Kingdom: meaning of travelling expenses
Sections 373 to 375 ITEPA 2003The legislation relating to the rules described at
- fares and
- subsistence expenditure while travelling.
ExampleIf an employee travels from Milan to the United Kingdom to work at the employer’s office in London, Section 373 allows the travel costs of a journey
“from the country outside the United Kingdom in which the employee normally lives to a place in the United Kingdom in order to perform duties of the employment”.
If the individual travels by train, eats meals on the train and stays overnight in a hotel to break the journey, all of the following costs are allowable subject to all of the relevant conditions being satisfied:
- rail fare
- meal costs
- cost of hotel accommodation while on a journey.The subsistence is part of the journey.
However, if the employer pays for the employee’s hotel accommodation in London no deduction is possible under Section 373.