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Contents

Official guidance

Employment Income Manual

EIM34000 · Special rules for employees travelling to work outside the United Kingdom

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EIM34001 · Travelling expenses: employees working abroad: deductions from earnings
EIM34002 · Travelling expenses: employees working abroad: expenses that may be deducted
EIM34003 · Travelling expenses: employees working abroad: expenses that may be deducted: example
EIM34004 · Travelling expenses: employees working abroad: use of employees' own vehicles: mileage allowances and mileage allowance relief
EIM34010 · Introduction
EIM34020 · Foreign travel rules: duties performed wholly abroad: employee's initial and terminal journeys
EIM34025 · Foreign travel rules: duties performed wholly abroad: employee's interim journeys to and from the United Kingdom
EIM34026 · Foreign travel rules: duties performed wholly abroad: Relevant taxable earnings
EIM34030 · Foreign travel rules: duties performed wholly abroad: foreign accommodation or subsistence costs and expenses
EIM34040 · Foreign travel rules: duties performed partly abroad: employee's journeys from and to the United Kingdom
EIM34050 · Foreign travel rules: duties performed wholly or partly abroad: travelling expenses of the employee's family
EIM34060 · Foreign travel rules: duties performed wholly or partly abroad: travelling expenses of the employee's family: the 60 days rule and examples
EIM34070 · Foreign travel rules: travelling expenses of the employee's family: meaning of place where the duties are performed
EIM34080 · Foreign travel rules: employee with two or more employments: travel between employments where duties are performed abroad
EIM34090 · Foreign travel rules: duties performed partly overseas: seafarers
EIM34100 · Foreign travel rules: overseas conferences and study tours: allowable expenses
EIM34110 · Foreign travel rules: offshore oil and gas workers: mainland transfers
EIM34120 · Foreign travel rules: deductions limited to amount included in earnings
EIM34130 · Foreign travel rules: meaning of travelling expenses
EIM34160 · Foreign travel: approach to be taken on residence status
EIM34170 · Foreign travel rules: operation of PAYE on travel expenses paid to the employee
EIM34180 · Foreign travel rules: P11D form and exemptions granted to employers
EIM34200 · Foreign travel rules: procedural advice: guidance to the public
EIM34190 · Foreign travel rules: procedural advice: no file cases

Employment Income Manual
Special rules for employees travelling to work outside the United Kingdom: contents

EIM34190 | Foreign travel rules: procedural advice: no file cases

From HM Revenue & Customs · Employment Income Manual

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