SE34200 - Foreign travel rules: procedural advice - guidance to the public

Sections 193 - 195 ICTA 1988

Inland Revenue Booklet 490

The rules relating to foreign travel expenses and deductions allowable by virtue of Sections 193 – 195 are summarised in Chapter 7 of Booklet 490. It may be helpful to send a copy of the booklet in response to enquiries about the scope of the relief.