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Changes over time for: Section 341


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 02/12/2019.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 341 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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341Travel at start or finish of overseas employmentU.K.
This section has no associated Explanatory Notes
(1)A deduction from earnings from an employment is allowed for starting travel expenses and finishing travel expenses if conditions A to C are met.
(2)Condition A is that the duties of the employment are performed wholly outside the United Kingdom.
(3)Condition B is that the employee is [UK resident].
(4)Condition C is that in a case where the employer is a foreign employer, the employee is domiciled in the United Kingdom.
(5)If the travel is only partly attributable to the taking up or termination of the employment, this section applies only to the part of the expenses properly so attributable.
(6)Subsection (7) applies if in the tax year the employment is in substance one whose duties fall to be performed outside the United Kingdom.
(7)Duties of the employment performed in the United Kingdom, whose performance is merely incidental to the performance of duties outside the United Kingdom, are to be treated for the purposes of subsection (2) as performed outside the United Kingdom.
(8)In this section—
“starting travel expenses” means expenses incurred by the employee in travelling from a place in the United Kingdom to take up the employment,
“finishing travel expenses” means expenses incurred by the employee in travelling to a place in the United Kingdom on the termination of the employment, and
“employee” includes a person who is to be, or has ceased to be, an employee.
(9)This section needs to be read with section 359 (disallowance of travel expenses: mileage allowances and reliefs).
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