Extra-Statutory Concession A10

Until 6 April 2011, ‘foreign service’ relief was available under Extra-Statutory Concession A10 (see EIM13670). The full text of ESC A10 was as follows:

'Income tax is not charged on lump sum relevant benefits receivable by an employee (or by his personal representatives or any dependant of his) from an Overseas Retirement Benefits Scheme or an Overseas Provident Fund where the employee's overseas service comprises

(1)not less than 75 per cent of his total service in that employment; or

(2)the whole of the last 10 years of his service in that employment, where total service exceeds 10 years; or

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