Home leave and employee travel

Produced by a Tolley Employment Tax expert

Employment Tax

Guidance

Home leave

Home leave is a general term used to describe the situation where an employee works in a foreign country, but remains liable to UK income tax on earnings by virtue of remaining resident in the UK, and travels back to his home country during that overseas assignment. If the employer provides or pays for travel and subsistence to enable the employee to take home leave, the normal rules apply (unless one of the special provisions described below apply). This means that unless the reliefs below apply, the cost of the travel and subsistence provided or the amount reimbursed to the employee is likely to be taxable on the employee (see the Expenses guidance note).

General employee travel

The general rules on travel and subsistence apply equally to all employees, whether or not there is an international aspect to their employment. This means, broadly, that the cost of travel necessarily undertaken in the performance of the employee’s duties qualifies for a deduction. See the Travel expenses and Subsistence expenses guidance notes for more detailed

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