Guidance
Expenses for employees carrying out international work (480: Chapter 9)
Find out about the additional expenses rules for employees engaged on international work.
Additional expenses rules
Where an employee goes abroad to work, or an overseas employee comes to work in the UK, some expenses for which a deduction is not due under the rules mentioned in chapter 8, may still qualify for relief under special rules for foreign travel.
The special rules for foreign travel are explained in chapter 7 of the 490 Employee travel – A tax and National Insurance Contributions guide for employers.