Travel at the start and finish of overseas employment
A deduction is available for certain travelling expenses of employees who are UK resident (prior to 2013/14, UK resident and ordinarily resident) but who perform the duties of their employments wholly overseas. The relief is not available where the employee is not domiciled in the United Kingdom and the employment is with an employer who is not resident in the United Kingdom (see E4.109A)1. Similarly, no deduction is available if mileage allowance has been paid, or if mileage allowance relief is due (see E4.723A)2.
Expenses of such an employee in
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