Part 2Employment income: charge to tax

F1Chapter 5CRelief for new residents on foreign employment income

Qualifying foreign employment income

41UQualifying foreign general earnings

(1)

General earnings are “qualifying general earnings” if they are—

(a)

“for” the qualifying year determined in accordance with sections 16 and 17,

(b)

if the qualifying year is a split year as respects the individual, attributable to the UK part of the year, and

(c)

from an employment the duties of which are performed wholly or partly outside the UK during the qualifying year.

(2)

Any attribution required for the purposes of subsection (1)(b) is to be done on a just and reasonable basis.

(3)

Qualifying general earnings are “qualifying foreign general earnings” if they are neither—

(a)

in respect of duties performed in the United Kingdom, nor

(b)

from overseas Crown employment subject to United Kingdom tax (see section 41W).

(4)

For the purposes of subsection (3), the extent to which qualifying general earnings are in respect of duties performed in the United Kingdom is to be determined on a just and reasonable basis.