EIM35030 - Travelling expenses: employees
working but not domiciled in the United Kingdom: travel between the
home country and the United Kingdom
Sections 373 to 375 ITEPA 2003
Provided all of the conditions below are satisfied, allow the
cost of a non domiciled employee's journeys:
- from the country outside the United
Kingdom in which the employee normally lives to any place in the
United Kingdom where duties are performed (see below) and
- returning there after performing his or
her duties in the United Kingdom.
The conditions are as follows:
- the employee who is not domiciled in the
United Kingdom:
- receives earnings from an employment for duties
performed in the United Kingdom and
- an amount is included in the earnings in respect
of the provision of travel facilities for a journey made by the
employee or the reimbursement of expenses incurred by the employee
on such a journey
- the earnings are charged on receipt
(deductions under Sections 373 to 375 cannot be given against
earnings charged on remittance under either Section 22 ITEPA 2003
(see
EIM40102) or Section 26 ITEPA 2003 (see
EIM40304)
- the journey ends within five years of the
employee's qualifying arrival in the United Kingdom (see
EIM35060).
Unlimited number of journeys
There is no limit to the number of qualifying journeys that can
be made. The employee's journey home can be made for any purpose
provided it is made after performing the duties in the United
Kingdom.
Journeys having dual purpose
An employee's journey to the United Kingdom may be made partly
in order to perform the duties of the employment and partly for
some other purpose. If so, limit the deduction to the amount
properly attributable to the business purpose.
Journeys to or from a place in the United Kingdom
The requirement that the journey must be to a place in the
United Kingdom in order to perform duties of the employment should
be interpreted broadly. Travel to the place where the employee
lives in the United Kingdom whilst performing the duties will
qualify.
