Section 373 | Non-resident or qualifying new resident employee’s travel costs and expenses where duties performed in UK

(1)This section applies if a person (“the employee”) who is non-UK resident or a qualifying new resident for the purposes of Chapter 5C of Part 2 of this Act or Chapter 5 of Part 8 of ITTOIA 2005 (see section 845B of that Act)—^F1

(a)receives earnings from an employment for duties performed in the United Kingdom, and

(b)an amount is included in the earnings in respect of—

(i)the provision of travel facilities for a journey made by the employee, or

(ii)the reimbursement of expenses incurred by the employee on such a journey.

(2)A deduction is allowed from earnings from the employment which are earnings charged on receipt if the journey meets conditions A and B.

(3)Condition A is that the journey ends on, or during the period of 5 years beginning with, a date that is a qualifying arrival date in relation to the employee (see section 375).

(4)Condition B is that the journey is made—

(a)from a country outside the United Kingdom in which the employee normally lives at the time the journey is made to a place in the United Kingdom in order to perform duties of the employment, or^F2F3

(b)to such a country from a place in the United Kingdom in order to return to such a country after performing such duties.^F4

(5)If the journey is wholly for a purpose specified in subsection (4), the deduction is equal to the included amount.

(6)If the journey is only partly for such a purpose, the deduction is equal to so much of the included amount as is properly attributable to that purpose.

(7)Repealed