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.