SE35130 - Travelling expenses: employees working but not domiciled in the United Kingdom - forms P11D and dispensations

Section 195 ICTA 1988

The expenses incurred by the employer should be shown on forms P11D unless covered by a dispensation.

Dispensations

Dispensations for such expenses (unless covered by Section 198 (1) ICTA 1988) can only be given in respect of named individuals and the employer's attention should be drawn to Chapter 7 of Booklet 490 when dealing with these requests.

Only consider a request for a dispensation when the employee has established that he or she is not domiciled in the United Kingdom. Claims to be not domiciled in the United Kingdom should be dealt with in accordance with SE41050.

In no case should a dispensation be given for the travelling expenses of the employee's family.

A dispensation to cover an employee's travelling expenses within SE35030 must specify the date after which it ceases to apply. This will be the date determined under SE35060. Such a dispensation must also exclude any private expenditure.