Related Commentary  Related HMRC Manuals

342(1)  A deduction from earnings from an employment is allowed for travel expenses incurred by the employee if conditions A to F are met.

342(2)  Condition A is that the travel is for the purpose of performing duties of the employment at the destination.

342(3)  Condition B is that the employee has performed duties of another employment at the place of departure.

342(4)  Condition C is that the place of departure or the destination or both are outside the United Kingdom.

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