[EIM31750] EIM31750 – The general rule for employees: expenses: expenses that are deductible where some or all of the duties are performed outside the UK: deductions from UK based earnings

Section 354 ITEPA 2003

Some employees perform part or all of the duties of an employment outside the UK. Depending on their residence and domicile status, such employees may be chargeable to UK Income Tax:

•on receipt on all of their earnings

•on receipt on their UK based earnings and on remittance on other earnings

•on receipt on their UK based earnings and not chargeable to UK income tax on other earnings

EIM40003 shows how general earnings are charged on the basis of residence and domicile.

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