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HMRC internal manual

Employment Income Manual

Travelling expenses: employees working but not domiciled in the United Kingdom: forms P11D and dispensations

Sections 373 to 375 ITEPA 2003

The expenses incurred by the employer should be shown on forms P11D unless covered by a dispensation.


Dispensations for such expenses (unless covered by Sections 338 to 340 ITEPA 2003) can only be given in respect of named individuals and the employer’s attention should be drawn to Chapter 7 of Booklet 490 when dealing with these requests.

Only consider a request for a dispensation when the employee has established that he or she is not domiciled in the United Kingdom. Claims to be not domiciled in the United Kingdom should be dealt with in accordance with EIM42806.

In no case should a dispensation be given for the travelling expenses of the employee’s family.

A dispensation to cover an employee’s travelling expenses within EIM35030 must specify the date after which it ceases to apply. This will be the date determined under EIM35060. Such a dispensation must also exclude any private expenditure.