Related Commentary  Related CasesRelated HMRC Manuals

414(1)  This section applies if–

(za)either–

(i)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

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

(a)the service of the employee or former employee in the employment in respect of which the payment or other benefit is received includes foreign service, and

(b)section 413(1) does not except the payment or other benefit from the application of this Chapter.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.