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Home leave

Home leave is a general term used to describe the situation where an employee works in a foreign country, but remains liable to UK income tax on earnings by virtue of remaining resident in the UK, and travels back to his home country during that overseas assignment. If the employer provides or pays for travel and subsistence to enable the employee to take home leave, the normal rules apply (unless one of the special provisions described below apply). This means that unless the reliefs below apply, the cost of the travel and subsistence provided or the amount reimbursed to the employee is likely to be taxable