Related Commentary  Related HMRC Manuals

413(A1)  This section applies to a payment or other benefit if–

(a)the payment or other benefit is within section 401(1)(a), and the employee or former employee is non-UK resident for the tax year in which the employment terminates, or

(b)the payment or other benefit is within section 401(1)(b) or (c).

413(1)  This Chapter does not apply if the service of the employee or former employee in the employment in respect of which the payment or other benefit is received included foreign service comprising–

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