EIM34000 - Special rules for employees travelling to work outside the United Kingdom: contents

Part 5 ITEPA 2003

  1. EIM34001
    Travelling expenses: employees working abroad: deductions from earnings
  2. EIM34002
    Travelling expenses: employees working abroad: expenses that may be deducted
  3. EIM34003
    Travelling expenses: employees working abroad: expenses that may be deducted: example
  4. EIM34004
    Travelling expenses: employees working abroad: use of employees' own vehicles: mileage allowances and mileage allowance relief
  5. EIM34010
    Special rules for employees travelling to work outside the United Kingdom: introduction
  6. EIM34020
    Foreign travel rules: duties performed wholly abroad: employee's initial and terminal journeys
  7. EIM34025
    Foreign travel rules: duties performed wholly abroad: employee's interim journeys to and from the United Kingdom
  8. EIM34026
    Foreign travel rules: duties performed wholly abroad: Relevant taxable earnings
  9. EIM34030
    Foreign travel rules: duties performed wholly abroad: foreign accommodation or subsistence costs and expenses
  10. EIM34040
    Foreign travel rules: duties performed partly abroad: employee's journeys from and to the United Kingdom
  11. EIM34050
    Foreign travel rules: duties performed wholly or partly abroad: travelling expenses of the employee's family
  12. EIM34060
    Foreign travel rules: duties performed wholly or partly abroad: travelling expenses of the employee's family: the 60 days rule and examples
  13. EIM34070
    Foreign travel rules: travelling expenses of the employee's family: meaning of place where the duties are performed
  14. EIM34080
    Foreign travel rules: employee with two or more employments: travel between employments where duties are performed abroad
  15. EIM34090
    Foreign travel rules: duties performed partly overseas: seafarers
  16. EIM34100
    Overseas conferences and study tours: allowable expenses
  17. EIM34110
    Offshore oil and gas workers: mainland transfers
  18. EIM34120
    Foreign travel rules: deductions limited to amount included in earnings
  19. EIM34130
    Meaning of travelling expenses
  20. EIM34140
    Inter-relationship of the statutory rules
  21. EIM34150
    Foreign travel: prohibition of double deductions
  22. EIM34160
    Foreign travel: approach to be taken on residence status
  23. EIM34170
    Operation of PAYE on travel expenses paid to the employee
  24. EIM34180
    Foreign travel rules: forms P11D and dispensations granted to employers
  25. EIM34200
    Foreign travel rules: procedural advice: guidance to the public