EIM34025 - Foreign travel rules: duties performed wholly abroad: employee's interim journeys to and from the United Kingdom

Section 370 ITEPA 2003 (Case A)

Summary

This page is concerned with the interim journeys to and from the United Kingdom of an employee who works wholly abroad. These journeys may qualify for a deduction under Section 370 ITEPA 2003 provided the conditions in Section 370(1) have been met and the circumstances fall within Case A in Section 370(3).

Conditions

The employee must:

• be resident and ordinarily resident in the United Kingdom (see EIM34010) and
• the employee's taxable earnings must include an amount in respect of:

Circumstances falling within Case A:

• the employee is absent from the United Kingdom wholly and exclusively for the purpose of performing the duties of one or more employments and
• the duties concerned can only be performed outside the United Kingdom and
• the journey is:

Nature of the deduction

The deduction is equal to the amount included in taxable earnings in respect of the travel facilities provided for the journey or the reimbursed expenses of the journey. In most cases, the employer will have provided the travel facilities or reimbursed the expense.

There is no limit to the number of journeys that can qualify.

Additional information

The deduction provided by Section 370 for interim return visits to the United Kingdom for an employee in these circumstances has different conditions to the deduction for the first and last journeys provided by Section 341 (see EIM34020).