SE35010 - Travelling expenses: employees working but not domiciled in the United Kingdom - introduction
Section 195 ICTA 1988
Introduction
The rules on travelling expenses provided by Section 195 apply to:
- employees who are not domiciled in the United Kingdom, but
- perform the duties of their employment here
The rules deal with travel expenses. There is no provision for any deduction to be given in respect of board and lodgings at the United Kingdom workplace if this is provided by the employer either for the employee or the family.
Conditions
- the employee must not be domiciled in the United Kingdom
- the expenses must be met or reimbursed by the employer and
- each employee must satisfy
- the general conditions regarding the time limit and the qualifying arrival
- the specific conditions relevant to each expense.
Definitions
domicile - an employee is domiciled in the country
where the permanent home is located.
United Kingdom - England, Wales, Scotland,
Northern Ireland, the territorial seas extending to the 12 mile
limit from the shoreline and airspace over that land and sea.
Expanded definitions and advice may be found at the
references listed below:
| SE41020 | domicile |
| SE40032 | the United Kingdom |
