SE34025 - Foreign travel rules: duties performed wholly abroad - employee’s interim journeys to and from the United Kingdom
Section 194(1), (5) and (6) ICTA 1988
Summary
This page is concerned with the interim journeys to and from the United Kingdom of an employee who works wholly abroad.
Conditions
The employee must:
- Be resident and ordinarily resident in the United Kingdom (see SE34010)
- Hold an office or employment
- The duties of the office or employment are performed wholly outside the United Kingdom (see SE34010 for the relevance of “merely incidental duties”).
Other factors:
- The cost is borne or reimbursed by (or on behalf of) the employer and
- is an assessable emolument of the employee
- The duties concerned can only be performed outside the United Kingdom
- The absence abroad was wholly and exclusively for the purpose of performing those duties.
Nature of the deduction
Allow the cost of the employee's travel to and return from any
place in the United Kingdom from a place abroad where he has
performed duties if all the above conditions are satisfied.
There is no limit to the number of such journeys that can
qualify.
Additional information
The deduction for interim return visits to the United Kingdom for an employee in these circumstances is provided by different legislation and has different conditions to the deduction for initial and final journeys (see SE34020).
| SE34040-34050 | Where an employee's duties are partly abroad and partly in the United Kingdom |
| SE34080 | Where there are two or more employments |
