Section 353 ITEPA 2003

EIM31750 explains how the deduction rules are adapted by section 354 ITEPA 2003 to apply to employees who perform part of their duties in the UK and part elsewhere and who are chargeable on receipt on their UK based earnings under section 25 or section 27. The purpose is to prevent a deduction from the earnings charged on receipt for expenses that are incurred in performing the non-UK duties of the employment.

Where such an employee is resident but not ordinarily resident in the UK the earnings for the non-UK duties are brought into charge as earnings charged on remittance under section 26 to the extent that those earnings are remitted to the UK, see EIM40301.