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.

• The employee must be non-UK resident or a qualifying new resident, earning income for duties performed in the UK, with travel costs or reimbursed travel expenses included in those earnings.
• The journey must end on, or within five years of, a qualifying arrival date for the employee (Condition A).
• The journey must be either from the employee's usual country of residence to the UK to perform duties, or from the UK back to that country after performing duties (Condition B).
• If the journey is wholly for the qualifying purpose, the full travel amount is deductible; if only partly for that purpose, only the proportionate amount is deductible.