Related Commentary  Related HMRC Manuals

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.

375(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.

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