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Official guidance
Employment Income Manual

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

  • 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
  1. Special rules for employees travelling to work outside the United Kingdom: contents
  2. Foreign travel rules: procedural advice: guidance to the public

EIM34200 | Foreign travel rules: procedural advice: guidance to the public

From HM Revenue & Customs · Employment Income Manual

Sections 341 to 342 and 370 to 376 ITEPA 2003

Booklet 490

The rules relating to foreign travel expenses and deductions allowable by virtue of Sections 341 to 342 and 370 to 376 are summarised in Chapter 7 of Booklet 490. It may be helpful to send a copy of the booklet in response to enquiries about the scope of the relief.

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