http://www.legislation.gov.uk/ukpga/2003/1/section/375/enactedIncome Tax (Earnings and Pensions) Act 2003Temporary employmentKing's Printer of Acts of Parliament2021-08-04
Income Tax (Earnings and Pensions) Act 2003s. 452(2)(aa)Finance Act 2013Sch. 23 para. 11Sch. 23 para. 38art. 2Income Tax (Earnings and Pensions) Act 2003s. 114(1)(a)(i)(ii)Finance Act 2026s. 17(2)(b)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 116(1)(a)(b)Finance Act 2026s. 17(3)(b)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 116AFinance Act 2026s. 17(4)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 221AFinance Act 2026s. 22(1)s. 22(2)
Part 5Employment income: deductions allowed from earningsChapter 5Deductions for earnings representing benefits or reimbursed expensesTravel costs and expenses of non-domiciled employees where duties performed in UKMeaning of “qualifying arrival date”
375
1
For the purposes of sections 373(3) and 374(3), a date is a qualifying arrival date in relation to a person if—
a
it is a date on which the person arrives in the United Kingdom to perform duties of an employment from which the person receives earnings for duties performed in the United Kingdom, and
b
condition A or B is met.
2
Condition A is that the person has not been in the United Kingdom for any purpose during the period of 2 years ending with the day before the date.
3
Condition B is that the person was not resident in the United Kingdom in either of the 2 tax years preceding the tax year in which the date falls.
4
If, in a case where condition B applies, there are 2 or more dates in the tax year on which the person arrives in the United Kingdom to perform duties of an employment from which the person receives earnings for duties performed in the United Kingdom, the qualifying arrival date is the earliest of them.