Enter Your E-mail

If you are sent to work abroad for a continuous period of at least 60 days, then your employer can pay for two trips abroad per tax year for your spouse or civil partner and children without any charge to tax on the costs arising on you.

Care should be taken to space the trips out so that only two per tax year are paid for to avoid a benefit-in-kind charge arising.

If necessary, delay or bring forward a trip to ensure good use of this concession.

Example:
In January 2015, Daniel is sent by his employer to work in Dubai for six months.

His employer can pay for two trips each tax year for Daniel’s wife and children.

Because his work started in January 2015 he could get four trips paid for in 2015 without suffering a taxable benefit.

This is achieved by taking two trips in the 2014/15 tax year (i.e. before 6 April 2015) and two in the 2015/16 tax year (i.e. after 5 April 2015).