Income Tax (Earnings and Pensions) Act 2003 section 374

Non-resident or qualifying new resident employee's spouse's, civil partner's or child's travel costs and expenses where duties performed in UK

Section 374 provides a tax deduction for travel costs and expenses of the spouse, civil partner or child of a non-UK resident or qualifying new resident employee who performs duties in the UK, where those travel costs form part of the employee's taxable earnings.

• A deduction from earnings is available for the cost of travel facilities or reimbursed travel expenses for the employee's spouse, civil partner or child, provided three conditions (A to C) are all met
• The journey must be between the country where the employee normally lives and the UK, and must end on or within five years of a qualifying arrival date; the employee must be in the UK continuously for at least 60 days to perform employment duties
• The family member must be accompanying the employee at the start of that period, visiting during it, or returning home afterwards — and the deduction covers the full cost if the journey is wholly for that purpose, or a fair proportion if only partly for that purpose
• No more than two inward journeys and two return journeys by the same person may be deducted in any tax year, and a child must be under 18 at the start of the inward journey to qualify