Part 5Employment income: deductions allowed from earnings
Chapter 5Deductions for earnings representing benefits or reimbursed expenses
Travel costs and expenses of non-domiciled employees where duties performed in UK
373Non-domiciled employee’s travel costs and expenses where duties performed in UK
1
This section applies if a person (“the employee”) who is not domiciled in the United Kingdom—
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 the country outside the United Kingdom in which the employee normally lives to a place in the United Kingdom in order to perform duties of the employment, or
b
to that country from a place in the United Kingdom in order to return to that country after performing such duties.
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.