SE34000 - Special rules for employees travelling to work outside the United Kingdom: general

Sections 193 and 194 ICTA 1988

SE34001Travelling expenses: employees working abroad: the Schedule E expenses rule
SE34002Travelling expenses: employees working abroad: the Schedule E expenses rule: expenses that may be deducted
SE34003Travelling expenses: employees working abroad: the Schedule E expenses rule: expenses that may be deducted: example
SE34004Travelling expenses: employees working abroad: use of employees' own vehicles from 2002/03 onwards
SE34010Special rules for employees travelling to work outside the United Kingdom: introduction
SE34020Foreign travel rules: duties performed wholly abroad: employee’s initial and terminal journeys
SE34025Foreign travel rules: duties performed wholly abroad: employee’s interim journeys to and from the United Kingdom
SE34030Foreign travel rules: duties performed wholly abroad: employee’s board and lodging at the overseas workplace
SE34040Foreign travel rules: duties performed partly abroad: employee’s journeys from and to the United Kingdom
SE34050Foreign travel rules: duties performed wholly or partly abroad: travelling expenses of the employee’s family
SE34060Foreign travel rules: duties performed wholly or partly abroad; travelling expenses of the employee’s family; the '60 day test' and examples
SE34070Foreign travel rules: travelling expenses of the employee’s family: meaning of 'place where the duties are performed'
SE34080Foreign travel rules: employee with two or more employments; journeys between them where the duties of one or more of the employments are performed wholly or partly abroad
SE34090Foreign travel rules: duties performed partly overseas: seafarers
SE34100Foreign travel rules: Overseas conferences and study tours; allowable expenses
SE34110Foreign travel rules: treatment of journeys to and from oil or gas rigs in the United Kingdom Designated Area
SE34120Foreign travel rules: meaning of 'expenses borne or reimbursed by or on behalf of the employer'
SE34130Foreign travel rules: expenses allowable
SE34140Foreign travel: inter-relationship of the statutory rules
SE34150Foreign travel: prohibition of double deductions
SE34160Foreign travel: approach to take on residence and domicile status
SE34170Foreign travel rules: operation of PAYE on travel expenses paid to the employee
SE34180Foreign travel rules: forms P11D and dispensations granted to employers
SE34190Foreign travel rules: procedural advice: "no file" cases
SE34200Foreign travel rules: procedural advice: guidance to the public