section 401 ITEPA 2003

Section 413 ITEPA 2003

EIM13680 explained that a payment or other benefit which falls within section 401 ITEPA 2003 may be fully excepted from a charge to income tax if a sufficient proportion of the employee's service counts as 'foreign service. Foreign service has a special meaning for this purpose.

Meaning of ‘foreign service’

For a payment or other benefit within section 401 ITEPA 2003 to which the exception may apply, it is necessary to establish whether a sufficient proportion of the employee's service counts as ‘foreign service’. ‘Foreign service’ means service to which a), b), c) or d) below apply:

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