A taxpayer held an employment from 1 January 1987 to 30 April 2018. A termination payment of £100,000 within section 401 ITEPA 2003 is paid on the latter date. The employee is non-UK resident for the tax year 2018 to 2019.
The relevant date is 30 April 2018 (the date of termination, see EIM13540). So the total period of the employment is 376 months.
The employee was not resident or not ordinarily resident during the periods shown in the table below so these periods count as foreign service (see EIM13690).