Special rules can make a deduction available in the case of certain international travel expenses:
| Travel costs | Details |
| Travelling at the start and end of the appointment | A deduction is available for travel to take up an overseas posting and for the return journey where the duties of the employment are performed wholly outside the UK. The employee must be UK resident in the tax year that the travel takes place, and where the employer is a foreign employer, |
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Web page updated on 17 Mar 2025 16:06