Related Commentary  Related HMRC Manuals

373(1)  This section applies if a person (“the employee” ) who is not domiciled in the United Kingdom–

(a)receives earnings from an employment for duties performed in the United Kingdom, and

(b)an amount is included in the earnings 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.

373(2)  A deduction is allowed from earnings from the employment which are earnings charged on receipt if the journey meets conditions A and B.

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