Section 375 ITEPA 2003

The deductions described at EIM35030 and EIM35050 can only be given for journeys undertaken within a period of five years beginning with a date that is a qualifying arrival date in relation to the employee.


A date is a qualifying arrival date in relation to a person if:-

it is a date on which the person arrives in the United Kingdom to perform duties of an employment from which the person receives earnings for duties performed in the United Kingdom and either condition A or condition B is met:

condition A – the person has not been in the United Kingdom for any purpose during the period of two years ending the day before that date

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