SE35030 - Travelling expenses: employees working but not domiciled in the United Kingdom - travel between the home country and the United Kingdom

Section 195 (1), (5), (8) and (9) ICTA 1988

Provided all of the conditions below are satisfied, allow the cost of a non-domiciled employee's journeys:

• from the country outside the United Kingdom in which the employee normally lives to any place in the United Kingdom where duties are performed (see below), and
• returning there after performing his duties in the United Kingdom

The conditions are as follows:

• The journey to the United Kingdom is made in order to perform duties of the employment
• The cost is borne or reimbursed by (or on behalf of) the employer and is an assessable emolument of the employee
• The journey is made within five years of the employee’s qualifying arrival in the United Kingdom (see SE35060).

Unlimited number of journeys

There is no limit to the number of qualifying journeys that can be made. The employee's journey home can be made for any purpose provided it is made after performing the duties in the United Kingdom.

Journeys having dual purpose

An employee's journey to the United Kingdom may be made partly in order to perform the duties of the employment and partly for some other purpose. If so, limit the deduction to the amount properly attributable to the business purpose.

Journeys to or from “any place in the United Kingdom”

The requirement that the journey must be to the place in the United Kingdom where duties are performed should be interpreted broadly. Travel to the place where the employee lives in the United Kingdom whilst performing the duties will qualify.