EIM35000 - Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom: contents

Sections 373 to 375 ITEPA 2003

  1. EIM35001
    Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom: deductions from earnings
  2. EIM35002
    Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom: expenses that may be deducted
  3. EIM35003
    Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom: expenses that may be deducted: example
  4. EIM35004
    Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom: use of employees' own vehicles: mileage allowances and mileage allowance relief
  5. EIM35010
    Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom: Introduction
  6. EIM35030
    Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom: travel between the home country and the United Kingdom
  7. EIM35040
    Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom: meaning of a country outside the United Kingdom in which the employee normally lives
  8. EIM35050
    Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom: travelling expenses of the employee's family
  9. EIM35055
    Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom: travelling expenses of the employee's family: the 60 days rule: examples
  10. EIM35060
    Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom: the 5 year limit and meaning of qualifying arrival date
  11. EIM35080
    Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom: journeys to and from oil or gas rigs
  12. EIM35090
    Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom: deductions limited to amount included in earnings
  13. EIM35100
    Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom: meaning of travelling expenses
  14. EIM34140
    Foreign travel: inter-relationship of the statutory rules
  15. EIM34150
    Foreign travel: prohibition of double deductions
  16. EIM35120
    Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom: operation of PAYE
  17. EIM35130
    Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom: forms P11D and exemptions