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Paragraph 5 Travel costs and expenses of non-resident or qualifying new resident employee or the employee’s spouse, civil partner or child where duties performed in the United KingdomF1F5F6

So much of an employed earner’s earnings as equals the aggregate amount of the deductions—

(a)

permitted for income tax purposes under sections 373 and 374 of ITEPA 2003 (travel costs and expenses of a F2non-resident or qualifying new resident employee or the employee’s spouseF3, civil partner or child where duties are performed in the United Kingdom ); or

(b)

which would be so permitted if the earnings of the employment were subject to tax as employment income under ITEPA 2003.

F4This paragraph is subject to paragraph 1A.

Annotations

Textual amendments

F1

Sch. 3 paras. 4-5 substituted for Sch. 3 paras. 4, 5(6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(c)

F2

Words in Sch. 3 Pt. VIII para. 5(a) substituted (20.3.2025 for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 3(b) (with Sch. 8 Pt. 3)

F3

Words in Sch. 3 Pt. VIII para. 5(a) inserted (5.12.2005) by The Social Security (Contributions) (Amendment No. 6) Regulations 2005 (S.I. 2005/3130), regs. 1, 5(4)

F4

Words in Sch. 3 Pt. VIII para. 5 inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(5)

F5

Sch. 3 Pt. VIII para. 5 heading substituted (5.12.2005) by The Social Security (Contributions) (Amendment No. 6) Regulations 2005 (S.I. 2005/3130), regs. 1, 5(3)

F6

Words in Sch. 3 Pt. VIII para. 5 heading substituted (20.3.2025 for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 3(a) (with Sch. 8 Pt. 3)

Notes on the whole SI

Textual amendments

F1

See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).

F2

See section 176(2)(b) of the Act.