EIM34020 - Foreign travel rules: duties
performed wholly abroad: employee's initial and terminal
journeys
Section 341 ITEPA 2003
Summary
This page is concerned with the first and last journeys of an
employee who works wholly abroad.
Conditions
All three of the following conditions must be met:
- the duties of the employment are performed
wholly outside the United Kingdom (see
EIM34010 for the relevance of merely
incidental duties)
- the employee is resident and ordinarily
resident in the United Kingdom (see
EIM34010)
- where the employer is a foreign employer
(see
EIM40031), the employee is domiciled in
the United Kingdom.
Nature of the deduction
Allow as a deduction from the earnings of the employment, the
cost of the employee's:
- starting travel expenses - travel from any
place in the United Kingdom to take up the employment and
- finishing travel expenses - travel to any
place in the United Kingdom on the termination of the
employment.
If the travel is partly for another purpose (for example, a
holiday) limit the deduction to the amount properly attributable to
the taking up or termination of the employment. Apportionment is a
matter for agreement and will depend on the facts.
Interim return visits to the United Kingdom
The deduction for interim return visits to the United Kingdom
for an employee in these circumstances is provided by different
legislation and has different conditions (see
EIM34025).
