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HMRC internal manual

Employment Income Manual

Travelling expenses: employees working but not domiciled in the United Kingdom: claims for deduction: no file cases

Sections 373 to 375 ITEPA 2003

All claims for deductions for expenses dealt with in EIM35030 and EIM35050 should normally be worked from the taxpayer’s file. A no file case under SRS should be converted to a file case and any relevant local office record papers obtained, if the computer record shows that such papers exist.