This chapter explains the special rules in Sections 373 to -375
ITEPA 2003 that apply to the travelling expenses of employees who
are not domiciled in the United Kingdom but perform the duties of
an employment in this country.
However, the main rules under which an employee may obtain a deduction for his or her travelling expenses are in Sections 337 to 340 ITEPA 2003. So the first step is to consider whether a deduction is due under those provisions. Only if a deduction is not due under Sections 337 to 340 should you consider whether a deduction is due under Sections 373 to 375.
For guidance on Sections 337 to 340, see EIM31800.