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outwards and two inwards journeys in any year of assessment.134 Children must not be over 17135 at the beginning of the outwards journey. |
(c) Accommodation and Subsistence (section 376) |
Expenses of accommodation and subsistence, previous known as board and lodging, to enable employees to carry out the duties of their employment are deductible (i) if met directly by the employer, or (ii) having been incurred by the employee are then reimbursed by the employer.136 Therefore, no deduction is allowed where employees meet the expenses but are not reimbursed; this is presumably because in situations in which deduction is permitted the employer will claim to deduct these sums in computing his profits and so the Revenue can check the sums claimed by the employer against the sums claimed by the employee. Where the expense is incurred partly for a non—employment purpose, section 376 permits apportionment of those costs attributable to the employee,137 but will allow nothing for the spouse or family. |
(d) Employees not domiciled in the UK sections 373–375 (section 195) Travel |
Employees who are not domiciled in the UK but who are paid for duties performed in the UK are also governed by special rules.138 Such employees must not have been resident in the UK for either of the 2 years preceding the year of assessment in which they arrived or must not have been in the UK for any purpose during the 2 years ending with the ‘qualifying arrival date’.139 The special rule permits the deduction of costs of travel to and from the country in which the employee normally lives,140 provided the travel is to a place in the UK in order to perform the duties of the employment here—or to return at the end.141 If the employee is present in the UK for a continuous period of at least 60 days for the purpose of carrying out the duties of the employment, the family travel rules are as for UK domiciled employees.142 Once here the employee is entitled to the benefit of these rules for a period of 5 years beginning with the date of arrival.143 |