EIM35001 - Travelling expenses: employees working but not domiciled in the United Kingdom: deductions from earnings

Sections 337 to 340A and 373 to 375 ITEPA 2003

This chapter explains the special rules in Sections 373 to 375 ITEPA 2003 that apply to the travelling expenses of employees who are not domiciled in the United Kingdom but perform the duties of an employment in this country.

However, the main rules under which an employee may obtain a deduction for his or her travelling expenses are in Sections 337 to 340A ITEPA 2003. So the first step is to consider whether a deduction is due under those provisions. Only if a deduction is not due under Sections 337 to 340A should you consider whether a deduction is due under Sections 373 to 375.

For guidance on Sections 337 to 340A, see EIM31800.