SCHEDULE 3 PAYMENTS TO BE DISREGARDED IN THE CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS

PART VIII TRAVELLING, RELOCATION AND OTHER EXPENSES AND ALLOWANCES OF THE EMPLOYMENT

F1Travel between employments where duties performed abroad4A

A payment of, or a contribution towards, the expenses of the earner’s employment to the extent that those expenses—

a

are deductible for income tax purposes in accordance with section 342 of ITEPA 2003 (travel between employments where duties performed abroad), or

b

would be so deductible if—

i

Conditions E and F were omitted from that section; and

ii

the earnings of the employment were subject to income tax as employment income under that Act.