342Travel between employments where duties performed abroadU.K.
(1)A deduction from earnings from an employment is allowed for travel expenses incurred by the employee if conditions A to F are met.
(2)Condition A is that the travel is for the purpose of performing duties of the employment at the destination.
(3)Condition B is that the employee has performed duties of another employment at the place of departure.
(4)Condition C is that the place of departure or the destination or both are outside the United Kingdom.
(5)Condition D is that the duties of one or both of the employments are performed wholly or partly outside the United Kingdom.
(6)Condition E is that the employee is [F1UK resident].
(7)Condition F is that in a case where the employer is a foreign employer, the employee is domiciled in the United Kingdom.
(8)If the travel is only partly attributable to the purpose of performing duties of the employment at the destination, this section applies only to the part of the expenses properly so attributable.
(9)This section needs to be read with section 359 (disallowance of travel expenses: mileage allowances and reliefs).
Textual Amendments
F1Words in s. 342(6) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 34