Related HMRC Manuals

395C(1)  In section 395B “foreign service” means service to which subsection (2), (3), (6) or (8) applies.

395C(2)  This subsection applies to service in or after the tax year 2013–14–

(a)to the extent that it consists of duties performed outside the United Kingdom in respect of which earnings would not be relevant earnings, or

(b)if a deduction equal to the whole amount of the earnings from the employment was or would have been allowable under Chapter 6 of Part 5 (deductions from seafarersʼ earnings).

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