»Ê¹ÚÌåÓýapp

Sections 341 to 342 and 370 to 371 ITEPA 2003

»Ê¹ÚÌåÓýapp legislation relating to the rules described at EIM34020 to EIM34080 uses terms such as:

• provision of travel facilities for a journey
• reimbursement of expenses incurred on a journey

»Ê¹ÚÌåÓýappse are not defined but where they refer to travel or a journey they should be read as covering both:

• fares
• subsistence expenditure while travelling

Example 1

If an employee travels from London to Milan to take up a new employment in Italy, section 341 allows “…expenses incurred by the employee in travelling…�. If the individual travels by train, eats meals on the train and stays overnight in a hotel to break the journey, all of the following costs are allowable:

• rail fare
• meals
• hotel accommodation while on a journey

Example 2

»Ê¹ÚÌåÓýapp employee in example 1 is out of the United Kingdom for more than 60 days so the family travels to Milan to visit. »Ê¹ÚÌåÓýappy incur the same costs as those listed above, which are met by the employer. In addition, the employer pays for the family to stay in a hotel in Milan. »Ê¹ÚÌåÓýapp costs are all ultimately met by the employer and are taxable earnings of the employment. »Ê¹ÚÌåÓýapp following costs are allowed by section 371:

• rail fare
• meals
• hotel accommodation while on a journey

However, the provision for the family of the hotel accommodation in Milan is not allowable.