EIM34000 - Special rules for employees travelling to work outside the United Kingdom: contents page

Part 5 ITEPA 2003

EIM34001Travelling expenses: employees working abroad: deductions from earnings
EIM34002Travelling expenses: employees working abroad: expenses that may be deducted
EIM34003Travelling expenses: employees working abroad: expenses that may be deducted: example
EIM34004Travelling expenses: employees working abroad: use of employees' own vehicles: mileage allowances and mileage allowance relief
EIM34010Special rules for employees travelling to work outside the United Kingdom: introduction
EIM34020Foreign travel rules: duties performed wholly abroad: employee's initial and terminal journeys
EIM34025Foreign travel rules: duties performed wholly abroad: employee's interim journeys to and from the United Kingdom
EIM34030Foreign travel rules: duties performed wholly abroad: foreign accommodation or subsistence costs and expenses
EIM34040Foreign travel rules: duties performed partly abroad: employee's journeys from and to the United Kingdom
EIM34050Foreign travel rules: duties performed wholly or partly abroad: travelling expenses of the employee's family
EIM34060Foreign travel rules: duties performed wholly or partly abroad: travelling expenses of the employee's family: the 60 days rule and examples
EIM34070Foreign travel rules: travelling expenses of the employee's family: meaning of place where the duties are performed
EIM34080Foreign travel rules: employee with two or more employments: travel between employments where duties are performed abroad
EIM34090Foreign travel rules: duties performed partly overseas: seafarers
EIM34100Foreign travel rules: overseas conferences and study tours: allowable expenses
EIM34110Foreign travel rules: offshore oil and gas workers: mainland transfers
EIM34120Foreign travel rules: deductions limited to amount included in earnings
EIM34130Foreign travel rules: meaning of travelling expenses
EIM34140Foreign travel: inter-relationship of the statutory rules
EIM34150Foreign travel: prohibition of double deductions
EIM34160Foreign travel: approach to be taken on residence and domicile status
EIM34170Foreign travel rules: operation of PAYE on travel expenses paid to the employee
EIM34180Foreign travel rules: forms P11D and dispensations granted to employers
EIM34190Foreign travel rules: procedural advice: no file cases
EIM34200Foreign travel rules: procedural advice: guidance to the public