EIM30079 - Dispensations: international aspects: foreign travel and subsistence
Dispensations may be given for travelling and subsistence expenses incurred on international journeys provided that the expenses would be fully allowable under the legislation and instructions shown in the following table.
| Circumstances | Relevant legislation in ITEPA 2003 and instructions | Comments |
| Travel expenses | Sections 337 and 338 and EIM32000 onwards | Do not give a dispensation for journeys that are wholly or partly for a holiday |
| Overseas travel of employees ordinarily resident in the United Kingdom but who work abroad | Section 341 and EIM35001 onwards | Chapter 9 of booklet 480
briefly explains the rules for employers. You can normally accept
without enquiry that the employee is resident in the United Kingdom
provided there is no indication to the contrary.
|
| Overseas travel of employees working in, but who are not domiciled in the United Kingdom | Section 373 and EIM35010 onwards | Because domicile is
relevant a dispensation can only be given for the named individual.
The dispensation must specify the date when it ceases to apply (see
EIM35130).
A copy of the dispensation should be kept in the employee's own file as well as in the 46 file |
