The 60 days rule referred to in
EIM34050 must be satisfied for each
journey made by the employee's family. In order to qualify the
employee must be outside the United Kingdom for a continuous period
of at least 60 days for the purpose of performing the duties of one
or more employments.
Holidays taken abroad and weekends spent abroad do not
interrupt a continuous period of absence for the purposes of
working abroad. This is so even if the leave is taken at the
beginning or end of a period of absence.
An employee spends 70 days working abroad between May and July
in 2003 and a further 30 days in January 2004. The employee's
spouse and children accompany her on both trips. The employer pays
the costs of travel and the hotel bills for all of the family.
Comment
The travel costs of the spouse and children are allowed under
Section 371 when they accompany the employee in the May to July
period. However, the travel costs of the family for the January
2004 trip form part of the employee's taxable earnings and no
deduction is available. No deduction is available in respect of the
family members' hotel bills on either of the visits.
An employee works in Chicago for 130 days ending on 5 April
2004. His family makes 3 visits to see him during the period. The
employer purchases airline tickets for the family for all journeys.
Comment
The amount paid by the employer on the provision of the
airline tickets is included in the employee's taxable earnings.
Section 371 provides a deduction for 2 of the visits. The final
visit exceeds the limit of 2 outward and 2 inward journeys in any
tax year and is therefore not covered by Section 371.
An employee worked in Washington DC from 1 March to 5 May 2005. Subject to the other conditions, she is entitled to claim a deduction for 2 family visits in the period 1 March to 5 April (in tax year 2004/05) and 2 further visits in the period 6 April to 5 May (in tax year 2005/06).
