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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: operation of PAYE

Sections 373 to 375 ITEPA 2003An employer need not operate PAYE in respect of reimbursements of expenses falling within

EIM35030 and EIM35050. Such reimbursements should be treated as falling within the circumstances described on page 86 of the Employer’s Further Guide to PAYE and NICs under the heading ‘Travel and Subsistence Payments’.