RFIG20810 | Statutory Residence Test (SRT): Days spent in the UK: Deductible travel expenses for tax purposes

Deductible travel expenses for tax purposes are those where the expenses would have been deductible when calculating:

• an individual's earnings from employment and the travel would have fallen under the following categories:

  • the travel expenses were necessarily incurred in the performance of the duties of their employment

  • the travel was required for necessary attendance in the performance of their duties of employment

  • the travel was required for travel between group employments

  • the travel was travel between employments where the duties are performed abroad.

OR

• the expenses would have been deductible when calculating the profits of the individual's trade.