Related Commentary  Related HMRC Manuals

341(1)  A deduction from earnings from an employment is allowed for starting travel expenses and finishing travel expenses if conditions A to C are met.

341(2)  Condition A is that the duties of the employment are performed wholly outside the United Kingdom.

341(3)  Condition B is that the employee is UK resident.

341(4)  Condition C is that in a case where the employer is a foreign employer, the employee is domiciled in the United Kingdom.

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