A deduction for an employee's travel costs and expenses is given in certain cases where the employee's duties are performed abroad (ITEPA 2003, s. 370).

The deduction is given from earnings which are taxable earnings under ITEPA 2003, s. 15 or 21 (i.e. earnings for a year when the employee is resident and ordinarily resident in the UK and taxed on the receipts basis: see ¶406-000 and ¶406-100). (Section 15 deals with employees who are domiciled in the UK; s. 21 deals with employees who are not.)

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