‘Throughout which the individual worked …’

These words mean that in strictness the exemption here covers only a continuous period (the bracketed phrase allowing aggregation which appears in subs. (a) and (c) is absent), and that the overseas employment must be exactly co-terminous with it. This is reinforced by the use of the phrase ‘worked in an employment’, in contrast to the use of ‘hold’ and cognate words which appeared in the former Sch. E rules, e.g. old ICTA 1988, s. 19(1) and Head 1, and s. 192(3). Inspectors are instructed to ignore any return to the UK for holidays, but do not ignore duties that are performed in the UK, even if incidental to overseas duties – a point addressed below (CG65040).

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