Monique Kafizas

Hi, I have a client who is domiciled in Japan and travelled to the UK for the first time to take up UK employment for a UK company. The company has paid for the Immigration healthcare surcharge for the NHS on his behalf. This was paid and applied for before he came to the UK. Would this count as part of his travel costs and visa costs to the UK to take up UK employment and be exempt under s.373 ITEPA 2003.