SE34190 - Foreign travel rules: procedural advice - "no file" cases

Sections 193 – 195 ICTA 1988

All claims for deductions for expenses in respect of foreign travel dealt with in SE34020- SE34080 should normally be worked from the taxpayer's file. A “no file” case under SRS should be converted to a file case and any relevant District Record papers obtained, if the computer record shows that such papers exist (see EP345).