Related Commentary  Related HMRC Manuals

376(1)  A deduction from earnings from an employment is allowed if–

(a)the duties of the employment are performed wholly outside the United Kingdom,

(b)the employee is UK resident,

(c)in a case where the employer is a foreign employer, the employee is domiciled in the United Kingdom, and

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

(i)the provision of accommodation or subsistence outside the United Kingdom for the employee for the purpose of enabling the employee to perform the duties of the employment, or

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.