Charge to tax

Commentary – Quick Overview ¶9600

Double taxation relief

– see Double taxation relief

Foreign earnings deduction

– see Foreign earnings deduction

Long absences

Case Law – Robins (H.M. Inspector of Taxes) v. Durkin. [1988] BTC 195

National Insurance contributions

Cross-border movements

Commentary – Quick Overview ¶2215

Generally

Commentary – Quick Overview ¶2180 ; Quick Overview ¶2195

Overseas earnings

Commentary – Quick Overview ¶2210

Voluntary contributions

Commentary – Quick Overview ¶2220

Private residence relief

Commentary – Quick Overview ¶15560

Proportion of emoluments attributable to qualifying days

Case Law – Coxon v. Williams (H.M. Inspector of Taxes). [1988] BTC 200

Short absences abroad, non-working days, Schedule E charges

Case Law – Leonard v. Blanchard (HM Inspector of Taxes). [1992] BTC 13 ; Leonard v. Blanchard (HM Inspector of Taxes). [1993] BTC 138

Statutory maternity pay

Commentary – Quick Overview ¶2225

Statutory sick pay

Commentary – Quick Overview ¶2225

Travel expenses

Generally

Commentary – Quick Overview ¶9615

Temporary workplace whilst working full-time overseas

Commentary – Quick Overview ¶9615