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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 341

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Point in time view as at 02/12/2019.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. Help about Changes to Legislation

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 [F1UK 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).

Textual Amendments

F1Words in s. 341(3) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 33

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