Section 371 ITEPA 2003

Summary

This page is concerned with the travelling expenses of an employee who works partly or wholly abroad.

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's spouse, civil partner or child, or

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

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.