Your employer can pay for two trips per tax year for your spouse and children when you have to work abroad for a continuous period of at least 60 days without any charge to tax on the costs arising on you.
If necessary, you should delay or bring forward a trip to be able to make the most out of the tax-free holidays, thus ensuring only two trips are taken within a single tax year, avoiding the benefit-in-kind charge.
For example:
Mark was sent to work in Dubai for six months in January 2017. His employer then will pay for two trips each tax year for Mark’s wife and children. Because his work started in January 2017, he could get four trips paid for in 2017 without being taxed on a benefit-in-kind. This would be achieved by taking two trips in the 2016/17 tax year (before 6 April 2017) and two in the 2017/18 (after 5 April 2017).