SE34080 - Foreign 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
Section 193(5) – (6) ICTA 1988
Summary
This page is concerned with journeys from one workplace to another where the employee has more than one employments and one or more of them is performed outside the United Kingdom.
Conditions
The employee must:
- Be resident and ordinarily resident in the United Kingdom (see SE34010)
- Holds two or more offices or employments
- The duties of one or more of the offices or employments are performed outside the United Kingdom
- Travel from one place of employment, having performed duties there, to the other, for the purposes of performing duties there and
- Either or both of those places is outside the United Kingdom
Other factors:
- The emoluments arising from the destination employment are not foreign emoluments
Nature of the deduction
The expense incurred in travelling is allowed as a deduction against the emoluments arising from the destination employment
Other points to note
If the travel is partly for another purpose (for example, a holiday), limit the deduction to the amount attributable to the business purpose. Apportionment is a matter for negotiation and will depend on the facts.
