•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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