Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 5 Employment income: deductions allowed from earnings

Chapter 5 Deductions for earnings representing benefits or reimbursed expenses

Travel costs and expenses where duties performed abroad

371 Travel costs and expenses where duties performed abroad: visiting spouse’s or child’s travel

(1) A deduction is allowed from earnings which are taxable earnings under section 15 or 21 (earnings for year when employee resident and ordinarily resident in UK) if—

(a) the earnings include an amount in respect of—

(i) the provision of travel facilities for a journey made by the employee’s spouse or child, or

(ii) the reimbursement of expenses incurred by the employee on such a journey, and

(b) conditions A to C are met.

(2) The deduction is equal to the included amount.

(3) Condition A is that the employee is absent from the United Kingdom for a continuous period of at least 60 days for the purpose of performing the duties of one or more employments.

(4) Condition B is that the journey is between a place in the United Kingdom and a place outside the United Kingdom where such duties are performed.

(5) Condition C is that the employee’s spouse or child is—

(a) accompanying the employee at the beginning of the period of absence,

(b) visiting the employee during that period, or

(c) returning to a place in the United Kingdom after so accompanying or visiting the employee.

(6) A deduction is not allowed under this section for more than two outward and two return journeys by the same person in a tax year.

(7) In this section “child” includes a stepchild and an illegitimate child, but not a person who is 18 or over at the beginning of the outward journey.