EIM34000 | Special rules for employees travelling to work outside the United Kingdom: contents
From HM Revenue & Customs · Employment Income Manual
Part 5 ITEPA 2003
Contents24 entries
- EIM34001Travelling expenses: employees working abroad: deductions from earnings
- EIM34002Travelling expenses: employees working abroad: expenses that may be deducted
- EIM34003Travelling expenses: employees working abroad: expenses that may be deducted: example
- EIM34004Travelling expenses: employees working abroad: use of employees' own vehicles: mileage allowances and mileage allowance relief
- EIM34010Special rules for employees travelling to work outside the United Kingdom: introduction
- EIM34020Foreign travel rules: duties performed wholly abroad: employee's initial and terminal journeys
- EIM34025Foreign travel rules: duties performed wholly abroad: employee's interim journeys to and from the United Kingdom
- EIM34026Foreign travel rules: duties performed wholly abroad: Relevant taxable earnings
- EIM34030Foreign travel rules: duties performed wholly abroad: foreign accommodation or subsistence costs and expenses
- EIM34040Foreign travel rules: duties performed partly abroad: employee's journeys from and to the United Kingdom
- EIM34050Foreign travel rules: duties performed wholly or partly abroad: travelling expenses of the employee's family
- EIM34060Foreign travel rules: duties performed wholly or partly abroad: travelling expenses of the employee's family: the 60 days rule and examples
- EIM34070Foreign travel rules: travelling expenses of the employee's family: meaning of place where the duties are performed
- EIM34080Foreign travel rules: employee with two or more employments: travel between employments where duties are performed abroad
- EIM34090Foreign travel rules: duties performed partly overseas: seafarers
- EIM34100Foreign travel rules: overseas conferences and study tours: allowable expenses
- EIM34110Foreign travel rules: offshore oil and gas workers: mainland transfers
- EIM34120Foreign travel rules: deductions limited to amount included in earnings
- EIM34130Foreign travel rules: meaning of travelling expenses
- EIM34160Foreign travel: approach to be taken on residence status
- EIM34170Foreign travel rules: operation of PAYE on travel expenses paid to the employee
- EIM34180Foreign travel rules: P11D form and exemptions granted to employers
- EIM34200Foreign travel rules: procedural advice: guidance to the public
- EIM34190Foreign travel rules: procedural advice: no file cases