Income Tax (Earnings and Pensions) Act 2003 section 342

Travel between employments where duties performed abroad

Section 342 allows employees to deduct certain travel expenses from their earnings when they travel between two different employments and the journey has an international element.

• A deduction is available for travel expenses when an employee travels from a place where they performed duties for one employment to a destination where they will perform duties for another employment, provided the departure point or destination (or both) are outside the UK.
• The duties of one or both employments must be performed wholly or partly outside the UK, and the employee must be UK resident.
• Where the employer is a foreign employer, the employee must not be a qualifying new resident for the purposes of the overseas workday relief and foreign income rules.
• If the travel is only partly for the purpose of performing duties at the destination, only the portion of expenses properly attributable to that purpose qualifies for deduction, and no deduction is available where a mileage allowance is paid or mileage allowance relief applies.