Income Tax (Earnings and Pensions) Act 2003 section 371

Travel costs and expenses where duties performed abroad: visiting spouse's, civil partner's or child's travel

Section 371 allows a tax deduction from earnings when an employee working abroad has travel costs for a visiting or accompanying spouse, civil partner, or child included in their taxable earnings.

• The employee must be absent from the UK for a continuous period of at least 60 days to perform work duties, and the journey must be between the UK and the overseas work location
• The spouse, civil partner, or child must be accompanying the employee at the start of the absence, visiting during the period, or returning to the UK afterwards
• The deduction equals the full amount included in earnings for the travel facilities provided or travel expenses reimbursed
• A maximum of two outward and two return journeys per person per tax year may be claimed, and "child" includes a stepchild but excludes anyone aged 18 or over at the start of the outward journey