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Official guidance
Employment Income Manual

EIM35000 · Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom

  • EIM35001 · Deductions from earnings
  • EIM35002 · Expenses that may be deducted
  • EIM35003 · Expenses that may be deducted: example
  • EIM35004 · Use of employees' own vehicles: mileage allowances and mileage allowance relief
  • EIM35010 · Introduction
  • EIM35030 · Travel between the home country and the United Kingdom
  • EIM35040 · Meaning of a country outside the United Kingdom in which the employee normally lives
  • EIM35050 · Travelling expenses of the employee's family
  • EIM35055 · Travelling expenses of the employee's family: the 60 days rule: examples
  • EIM35060 · The 5 year limit and meaning of qualifying arrival date
  • EIM35080 · Journeys to and from oil or gas rigs
  • EIM35090 · Deductions limited to amount included in earnings
  • EIM35100 · Meaning of travelling expenses
  • EIM34140 · Foreign travel: inter-relationship of the statutory rules
  • EIM34150 · Foreign travel: prohibition of double deductions
  • EIM35120 · Operation of PAYE
  • EIM35130 · Forms P11D and exemptions
  • EIM35070 · Travelling expenses: employees working but not domiciled in the United Kingdom: record qualifying arrival dates
  • EIM35140 · Travelling expenses: employees working but not domiciled in the United Kingdom: claims for deduction: no file cases
  1. Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom: contents
  2. Travelling expenses: employees working but not domiciled in the United Kingdom: claims for deduction: no file cases

EIM35140 | Travelling expenses: employees working but not domiciled in the United Kingdom: claims for deduction: no file cases

From HM Revenue & Customs · Employment Income Manual

Page archived. Guidance is obsolete.

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