Section 370 ITEPA 2003 (Case B)


This page is concerned with journeys from and to the United Kingdom of an employee who works partly abroad. These journeys may qualify for a deduction under Section 370 ITEPA 2003 provided the conditions in Section 370(1) have been met and the circumstances fall within Case B in Section 370(4).


The employee must:

be resident in the United Kingdom (see EIM34010) and

the employee's taxable earnings must include an amount in respect of:

the provision of travel facilities for a journey made by the employee, or

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

Circumstances falling within Case B:

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