Related Commentary  Related HMRC Manuals

370(1)  A deduction is allowed from earnings which are relevant taxable earnings if–

(a)the earnings include an amount in respect of–

(i)the provision of travel facilities for a journey made by the employee, or

(ii)the reimbursement of expenses incurred by the employee on such a journey, and

(b)the circumstances fall within Case A, B or C.

370(2)  The deduction is equal to the included amount.

370(3)  Case A is where–

(a)the employee is absent from the United Kingdom wholly and exclusively for the purpose of performing the duties of one or more employments,

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