SE34001 - Travelling expenses: employees working abroad: the Schedule E expenses rule

Section 198(1) ICTA 1988

This chapter explains the special rules in Sections 193 and 194 ICTA 1988 that apply to the travelling expenses of employees working outside the United Kingdom.

However, the main rule under which an employee may obtain a deduction for his or her travelling expenses is Section 198(1) ICTA 1988. So the first step is to consider whether a deduction is due under Section 198(1). Only if a deduction is not due under Section 198(1) should you consider whether a deduction is due under Sections 193 and 194.

Section 198(1) was changed with effect from 6 April 1998. For guidance on

• 1998/99 and later years, see SE32000
• 1997/98 and earlier years, see SE32350.

The rules in Sections 193 and 194 did not change on 6 April 1998.