Section 342 — Income Tax (Earnings and Pensions) Act 2003: Travel between employments where duties performed abroad

Travel between employments where duties performed abroad 342 1 A deduction from earnings from an employment is allowed for travel expenses incurred by the employee if conditions A to F are met.

2 Condition A is that the travel is for the purpose of performing duties of the employment at the destination.

3 Condition B is that the employee has performed duties of another employment at the place of departure.

4 Condition C is that the place of departure or the destination or both are outside the United Kingdom.

5 Condition D is that the duties of one or both of the employments are performed wholly or partly outside the United Kingdom.

6 Condition E is that the employee is UK resident .

7 Condition F is that in a case where the employer is a foreign employer, the employee is not a qualifying new resident for the purposes of Chapter 5C of Part 2 of this Act or Chapter 5 of Part 8 of ITTOIA 2005 (see section 845B of that Act).

8 If the travel is only partly attributable to the purpose of performing duties of the employment at the destination, this section applies only to the part of the expenses properly so attributable.

9 This section needs to be read with section 359 (disallowance of travel expenses: mileage allowances and reliefs).