SE34040 - Foreign travel rules: duties performed partly abroad - employee’s journeys from and to the United Kingdom
Section 194(1), (3) and (4) ICTA 1988
Summary
This page is concerned with journeys from and to the United Kingdom of an employee who works partly 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 partly outside the United Kingdom
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 journey is made wholly and exclusively for the purpose of performing those duties (or returning afterwards).
Nature of the deduction
Allow the cost of the employee's travel from any place in the United Kingdom to any place abroad where duties are performed and return to any place in the United Kingdom if all of the above conditions are satisfied.
Other points to note
- Unlike the provision for employee whose duties are wholly abroad, all the journeys for employees in these circumstances are subject to the same rules.
- There is no limit to the number of journeys that can qualify.
- No deduction for board and lodging can be given under this provision but see SE10060 for the treatment of subsistence allowances paid to employees at a temporary workplace.
