13A

Employment Income: Scope

Where the employee is absent from the UK wholly and exclusively for the purpose of performing the duties of one or more employments, the duties can be only performed outside the UK and the journey is either from a place outside the UK where duties are performed or a return journey back.¹²⁴

Where the duties are performed partly in and partly out of the UK, they must be such that duties being performed overseas can be performed only there and the journey must be wholly and exclusively¹²⁵ for the purpose of performing those duties (in the case of an outward journey) or (in the case of an inbound journey) returning after performing such duties.¹²⁶

The condition that the duties can be performed only outside the UK is relaxed for seafarers. ¹²⁷

(b) Family travel and travel for family reasons section 371 (section 194)

Return journeys by the employee during the performance of the duties of employment and the costs of travel by the employee’s family are matters regulated separately by section 371, a more restrictive rule than section 370.¹²⁸ First, the cost must be either provided (ie paid for by the employer) or reimbursed by the employer,¹²⁹ as in the accommodation and subsistence rule.¹³⁰ Secondly, the employee must be absent from the UK for a continuous period of at least 60 days,¹³¹ whether or not in the year of assessment, for the purpose of performing the duties of the employment. Thirdly, the journey must be between a place in the UK and a place outside the UK where such duties are performed.¹³² So if the employee is working in New York and the family want to join up in Florida, the cost of a UK-Florida flight is not given the relief under section 371 unless, possibly they fly through New York first. Fourthly the spouse or child must be accompanying the employee at the star of the absence, visiting the employee during that period or returning to a place in the UK after visiting the employee.¹³³ The rule extends only to two

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