EIM34140 | Foreign travel: inter-relationship of the statutory rules

Sections 370 to 371 and 373 to 375 ITEPA 2003

The rules relating to overseas travel by employees who are resident in the United Kingdom (see EIM34020 to EIM34080) and to travel by non-UK resident or qualifying new resident employees (see EIM35000 onwards) are not mutually exclusive.

An employee who is non-UK resident or a qualifying new resident may be able to satisfy the conditions relating to journeys abroad under EIM34040 to EIM34050 if the duties are performed partly outside the United Kingdom. Claims should be analysed carefully to see which provisions apply.

Example

Brad, an American citizen, was assigned to work in the United Kingdom for 3 years. Brad's family relocated at the beginning of the assignment, with the costs being met by Brad's employer. A successful claim was made under section 374. After 18 months Brad agreed to work temporarily in Paris for 3 months. Brad's family visited twice during the course of the assignment. Brad's employer paid his family's travel costs. A deduction is available under section 371 provided the conditions are met.