SE35070 - Travelling expenses: employees working but not domiciled in the United Kingdom - record of dates of qualifying arrivals

Section 195 ICTA 1988

Districts should record the date of a qualifying arrival in the United Kingdom by an entry in red on the front of the Permanent Notes folder in the Employee's file as follows – “Qualifying date of arrival (Section 195 ICTA 1988) .....”

Where no file has been prepared under SRS see SE35140.

Where the date of a qualifying arrival is succeeded by a qualifying arrival in a subsequent year of assessment, the earlier entry should be deleted.