SE34070 - Foreign travel rules: travelling expenses of the employee’s family - meaning of “place where the duties are performed”

Section 194(2) ICTA 1988

Section 194(2) provides a deduction for family travel between;

“…any place in the United Kingdom and the place of performance of any of those duties outside the United Kingdom…”

The requirement that the journey must be to the place where the employee performs duties should be interpreted broadly. Travel to the place abroad where the employee normally lives whilst performing those duties will qualify.

Common sense limits should be applied. No deduction should be given, if, say, an employee working in Paris, meets the family in Nice in the South of France to which they have travelled direct from the United Kingdom. On the other hand the cost of a trip to Paris would qualify even if the family then go on to some other place.