Income Tax (Earnings and Pensions) Act 2003 section 376

Foreign accommodation and subsistence costs and expenses (overseas employments)

Section 376 provides a deduction from employment earnings for the cost of accommodation or subsistence provided or reimbursed to a UK-resident employee who works entirely overseas.

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.