EIM34160 - Foreign travel: approach to be taken on residence status

The foreign travel rules at EIM34010聽onwards apply only to employees who are resident in the United Kingdom. Some deductions are prohibited if the employment is with a foreign employer and the employee is non-resident or a qualifying new resident in the United Kingdom. This requires consideration of:

  • the residence status of the individual
  • the state in which the employer is resident.

Unless the employee has completed the non-residents pages which accompany the Self Assessment聽tax聽return, HMRC may accept that an employee is resident聽in the United Kingdom for the purposes of the foreign travel rules.