Income Tax (Earnings and Pensions) Act 2003 section 373

Non-resident or qualifying new resident employee's travel costs and expenses where duties performed in UK

Section 373 provides a tax deduction for travel costs and expenses where a non-UK resident or qualifying new resident employee travels to or from the UK to perform employment duties.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.