The provisions of ITEPA 2003, s. 374 are, roughly, the mirror image of those of s. 371. They give a deduction from earnings which are charged on receipt from an employment for duties performed in the UK against an amount included in respect of (a) the provision of travel facilities for a journey made by the spouse, civil partner or child of the non-UK domiciled employee or (b) the reimbursement of expenses incurred by the employee on such a journey. Three conditions must all be met.

Condition 1 – journey

The journey must:

be made between the country outside the UK in which the employee normally lives and a place in the UK; and

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