Section 371 ITEPA 2003


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


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.

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