SE35140 - Travelling expenses: employees working but not domiciled in the United Kingdom - claims for deduction - 'no file' cases

Section 195 ICTA 1988

All claims for deductions for expenses dealt with in SE35030 and SE35050 should normally be worked from the taxpayer's file. A 'no file' case under SRS should be converted to a file case and any relevant District Record papers obtained, if the computer record shows that such papers exist.