EIM34060 - Foreign travel rules: duties performed wholly or partly abroad: travelling expenses of the employee's family: the 60 days rule and examples
Section 371 ITEPA 2003
A continuous period of at least 60 days
The 60 days rule referred to in EIM34050
must be satisfied for each journey made by the employee's family. In order
to qualify the employee must be outside the United Kingdom for a continuous
period of at least 60 days for the purpose of performing the duties of one or
more employments.
Holidays taken abroad and weekends spent abroad do not interrupt a continuous
period of absence for the purposes of working abroad. This is so even if the
leave is taken at the beginning or end of a period of absence.
Example 1
An employee spends 70 days working abroad between May and
July in 2025 and a further 30 days in January 2026. The employee's spouse and
children accompany her on both trips. The employer pays the costs of travel and
the hotel bills for all of the family.
Comment
The travel costs of the spouse and children are allowed under Section 371 when
they accompany the employee in the May to July period. However, the travel
costs of the family for the January 2026 trip form part of the employee's
taxable earnings and no deduction is available as the employee was not absent
from the UK for a continuous period of at least 60 days. No deduction is
available in respect of the family members' hotel bills on either of the
visits.
Example 2
An employee works in Chicago for 130 days ending on 5 April
2026. His family makes three visits to see him during the period. The employer
purchases airline tickets for the family for all journeys.
Comment
The amount paid by the employer on the provision of the airline tickets is
included in the employee's taxable earnings. Section 371 provides a deduction
for two of the visits. The final visit exceeds the limit of two outward
and two inward journeys in any tax year and is therefore not covered by
Section 371.
Example 3
An employee worked in Washington DC from 1 March 2026 to 5 May 2026. Subject to the other conditions, she is entitled to claim a deduction for two family visits in the period 1 March 2026 to 5 April 2026 (in tax year 2025/26) and two further visits in the period 6 April 2026 to 5 May 2026 (in tax year 2026/27).