A deduction is given under ITEPA 2003, s. 371 from earnings which are taxable earnings under ITEPA 2003, s. 15 or 21 (but not ITEPA 2003, s. 22) against an amount included in respect of:

the provision of travel facilities for a journey made by the employee's spouse, civil partner or child; or

the reimbursement of expenses incurred by the employee on such a journey.

The three conditions below must be met:

Employee's absence from the UK

The employee must be absent from the UK for a continuous period of at least 60 days for the purpose of performing the duties of one or more employments. See ¶455-620 for further discussion of how this condition is interpreted in practice.

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