Related HMRC Manuals

414B(1)  This section applies to a payment or other benefit if–

(a)the payment or other benefit is within section 401(1)(a), and

(b)the employee or former employee is UK resident for the tax year in which the employment terminates.

414B(2)  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 seafaring service comprising–

(a)three-quarters or more of the whole period of service ending with the date of the termination in question, or

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