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»Ê¹ÚÌåÓýapp foreign travel rules at EIM34010 onwards apply only to employees who are resident in the United Kingdom. Some deductions are prohibited if the employment is with a foreign employer and the employee is non-resident or a qualifying new resident in the United Kingdom. This requires consideration of:

• the residence status of the individual
• the state in which the employer is resident.

Unless the employee has completed the non-residents pages which accompany the Self Assessment tax return, HMRC may accept that an employee is resident in the United Kingdom for the purposes of the foreign travel rules.