RDRM11810 - Residence: The SRT: Days spent in the UK: Deductible travel expenses for tax purposes

Deductible travel expenses for tax purposes are those where the expenses would have been deductible when calculating:

• an individual’s earnings from employment and the travel would have fallen under the following categories:
  • the travel expenses were necessarily incurred in the performance of the duties of their employment
  • the travel was required for necessary attendance in the performance of their duties of employment
  • the travel was required for travel between group employments
  • the travel was travel between employments where the duties are performed abroad.

OR

• the expenses would have been deductible when calculating the profits of the individual’s trade.