[EIM34040] Foreign travel rules: duties performed partly abroad: employee's journeys from and to the United Kingdom

Section 370 ITEPA 2003 (Case B)

Summary

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).

Conditions

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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