A director of a company wants to temporarily relocate abroad for one month and work with a small number of employees remotely. He is asking whether there would be a claim for expenses.
Arthur Weller replies:
It depends why he is relocating abroad. If it is for personal reasons, he cannot claim any expenses. If the duties of his work require him to relocate abroad, see www.gov.uk/hmrc-internal-manuals/employment-incomemanual/eim34000 and www.gov.uk/hmrc-internalmanuals/employment-income-manual/eim32366 for the expenses that can be claimed