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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.7 Allowable employee deductions and exempt employer payments /Travel, subsistence and relocation / E4.722 Business travel—supplementary rules on foreign travel
Commentary

E4.722 Business travel—supplementary rules on foreign travel

Personal and employment tax

In analysing the deductibility of employee travel expenditure, the first step is to seek to apply the main travel rules described in E4.715A–E4.721. However, if they do not apply, there are supplementary rules in relation to foreign travel. They are subject to separate conditions (for instance, concerning residence or domicile) and belong to a class of deductions (under ITEPA 2003, ss 369–377 (Pt 5, Ch 5) that depend on a corresponding amount being included in earnings as a benefit or reimbursed expense1. Note also the deduction for personal security assets and services described in E4.786A.

If an expense qualifies under more than one statutory rule, it may not be allowed more than once2 (expenses under these rules may also qualify under the rules relating to deductions from benefits code earnings: see E4.784A).

Duties performed abroad

An individual who is resident and ordinarily resident in the United Kingdom and who holds an employment the duties of which are wholly or partly performed outside the United Kingdom can claim a tax and NIC deduction

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