EIM35010 - Travelling expenses: employees working but not domiciled in the United Kingdom: introduction

Sections 373 to 375 ITEPA 2003

Introduction

The rules on travelling expenses provided by Sections 373 to 375 apply to:

• employees who are not domiciled in the United Kingdom, but
• perform the duties of their employment here.

The rules deal with travel expenses. There is no provision for any deduction to be given in respect of accommodation or subsistence at the United Kingdom workplace if this is provided by the employer either for the employee or the family.

Conditions

• The employee must not be domiciled in the United Kingdom
• the expenses, etc. must be included in the employee's earnings (in the usual case, the expenses, etc. will have been met or reimbursed by the employer) and
• each employee must satisfy:

Definitions

Domicile - an employee is domiciled in the country where the permanent home is located.

United Kingdom- England, Wales, Scotland, Northern Ireland, the territorial seas extending to the 12 mile limit from the shoreline and airspace over that land and sea.

Expanded definitions and advice may be found at the references listed below: