- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Section 355
Changes to legislation:
There are currently no known outstanding effects for the Income Tax (Earnings and Pensions) Act 2003, Section 355.
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355Deductions for corresponding payments by [F1qualifying new resident] employees with foreign employersU.K.
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adran has no associated
Nodiadau Esboniadol
(1)An employee may make a claim to [F2the Commissioners for Her Majesty’s Revenue and Customs] under this section if conditions A to D are met.
(2)Condition A is that the employee is [F3a qualifying new resident for the purposes of Chapter 5C of Part 2 of this Act or Chapter 5 of Part 8 of ITTOIA 2005 (see section 845B of that Act).]
(3)Condition B is that the employment is with a foreign employer.
(4)Condition C is that the employee has made a payment out of earnings from the employment.
(5)Condition D is that the payment does not reduce the employee’s liability to United Kingdom income tax, but was made in circumstances corresponding to those in which it would do so.
(6)If the [F4Commissioners] are satisfied that conditions A to D are met, they may allow the payment as a deduction under this Chapter.
Textual Amendments
F1Words in s. 355 heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(8)(a) (with Sch. 8 Pt. 3)
F2Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(2); S.I. 2005/1126, art. 2(2)(h)
F3Words in s. 355(2) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(8)(b) (with Sch. 8 Pt. 3)
F4Word in s. 355 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(3)(f); S.I. 2005/1126, art. 2(2)(h)
Modifications etc. (not altering text)
C1Pt. 5 Ch. 2 restricted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 1(5) (with Sch. 36)
C2S. 355 restricted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 1(5) (with Sch. 36)
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