An employee who is resident in the UK but domiciled in France has an employment with a Belgian employer the duties of which are performed wholly in Belgium. In 2003/04 the general earnings from the employment total £30,000, of which £25,000 is received in the UK. The employee is entitled to

capital allowances of £500 under Section 36 CAA 2001 , see EIM36500 and

a deduction of £2,800 for expenses under Section 336 ITEPA 2003, see EIM31630.

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