Part 5Employment income: deductions allowed from earnings
Chapter 5Deductions for earnings representing benefits or reimbursed expenses
Travel costs and expenses where duties performed abroad
371Travel costs and expenses where duties performed abroad: visiting spouse’s F1, civil partner's or child’s travel
1
A deduction is allowed from earnings which are F5relevant taxable earnings if—
a
the earnings include an amount in respect of—
i
the provision of travel facilities for a journey made by the employee’s spouse F2, civil partner or child, or
ii
the reimbursement of expenses incurred by the employee on such a journey, and
b
conditions A to C are met.
2
The deduction is equal to the included amount.
3
Condition A is that the employee is absent from the United Kingdom for a continuous period of at least 60 days for the purpose of performing the duties of one or more employments.
4
Condition B is that the journey is between a place in the United Kingdom and a place outside the United Kingdom where such duties are performed.
5
Condition C is that the employee’s spouse F3, civil partner or child is—
a
accompanying the employee at the beginning of the period of absence,
b
visiting the employee during that period, or
c
returning to a place in the United Kingdom after so accompanying or visiting the employee.
6
A deduction is not allowed under this section for more than two outward and two return journeys by the same person in a tax year.
7
In this section “child” includes a stepchild and an illegitimate child, but not a person who is 18 or over at the beginning of the outward journey.
F48
In this section “relevant taxable earnings” has the meaning given by section 370(6).