In order for the exemption from liability to income tax to apply for a tax year:

the individual must be resident but not domiciled in the UK in the tax year;

he must not have made a claim (under ITA 2007, s. 809B) for the remittance basis to apply for that year (see ¶199-665); and

all of the following conditions must be satisfied.

The conditions are:

(A)in the tax year the individual has employment income and performs the duties of that employment wholly or partly in the UK;

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