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Introduction

There are special rules for employees who perform their duties overseas and also for employees who come from overseas to work in the UK. The rules relating to overseas business expenses have a number of specific tests.

This guidance note relates to the expenses of those individuals, not their residency status for tax purposes which may also need to be considered. For more about these aspects of the employee’s tax status, please refer to the Residence and domicile ― effect on tax liability guidance note.

This guidance note addresses the tax and NIC treatment available when UK-based employees travel overseas on business. For the additional reliefs that may apply