Part 2

Employment income: charge to tax
Chapter 5C

Relief for new residents on foreign employment income

Qualifying foreign employment income

Location of employment duties
41Y
1
Section 38 (period of absence from employment) applies for the purposes of this Chapter as if references to general earnings were to general earnings or third party income.
2
Section 40(1) and (2) (place of performance of duties on board vessel or aircraft) applies for the purposes of this Chapter.
3
Duties of an employment performed in the UK sector of the continental shelf in connection with exploration of exploitation activities are to be treated for the purposes of this Chapter as being performed in the United Kingdom.
4
In subsection (3) “
the UK sector of the continental shelf
” and “
exploration or exploitation activities
” have the same meaning as in section 41 (treatment of general earnings from employment in the UK sector of the continental shelf).
Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))
Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)
Pt. 2 Ch. 5C inserted (20.3.2025 for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(1)(3) (with Sch. 8 Pt. 3)