EIM35120 | Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom: operation of PAYE

Sections 373 to 375 ITEPA 2003

An employer need not operate PAYE in respect of reimbursements of expenses falling within EIM35030 and EIM35050. Such reimbursements should be treated as falling within the circumstances described in section 5.7 of the Employer's Further Guide to PAYE and NICs under the heading 'Travel and Subsistence Payments'.