{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-371",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-371.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/371",
  "kind": "section",
  "number": "371",
  "heading": "Travel costs and expenses where duties performed abroad: visiting spouse’s , civil partner's or child’s travel",
  "text": "(1) A deduction is allowed from earnings which are relevant taxable earnings if—\n(a) the earnings include an amount in respect of—\n(i) the provision of travel facilities for a journey made by the employee’s spouse , civil partner or child, or\n(ii) the reimbursement of expenses incurred by the employee on such a journey, and\n(b) conditions A to C are met.\n(2) The deduction is equal to the included amount.\n(3) Condition A is that the employee is absent from the United Kingdom for a continuous period of at least 60 days for the purpose of performing the duties of one or more employments.\n(4) Condition B is that the journey is between a place in the United Kingdom and a place outside the United Kingdom where such duties are performed.\n(5) Condition C is that the employee’s spouse , civil partner or child is—\n(a) accompanying the employee at the beginning of the period of absence,\n(b) visiting the employee during that period, or\n(c) returning to a place in the United Kingdom after so accompanying or visiting the employee.\n(6) A deduction is not allowed under this section for more than two outward and two return journeys by the same person in a tax year.\n(7) In this section “child” includes a stepchild and an illegitimate child, but not a person who is 18 or over at the beginning of the outward journey.\n(8) In this section “relevant taxable earnings” has the meaning given by section 370(6).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 371(1) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 28(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 371(1)(a)(i) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 146(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 371(5) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 146(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 371(8) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 28(3)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 371 heading inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 146(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/371",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}