This page is concerned with the application of the foreign travel rules to employees who perform the duties of their employment on a vessel. Certain 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 C in Section 370(5).
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.