This chapter explains the special rules in Part 5 Chapter 2
(Sections 341 and 342) and Part 5 Chapter 5 (Sections 370 and 371)
ITEPA 2003 that apply to the travelling expenses of employees
working outside the United Kingdom.
However, the main rules under which an employee may obtain a
deduction for his or her travelling expenses are in Part 5 Chapter
2, 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 the special rules.
The main rules are:
