Working abroad
Class 1 exclusions
Commentary –
Tax Reporter ¶1006-733
Class 2 contributions
Class 3 contributions
Credits, benefit entitlement
Commentary –
Tax Reporter ¶1030-630
Living expenses, trade/profession or vocation
Legislation/Regulatory –
SP A16
Migrant workers
– see Migrant workers
Modification of regulations
Legislation/Regulatory –
SSCBA92 s. 119
PAYE
Commentary –
Tax Reporter ¶406-140
Case Law –
Bootle v Bye (HMIT); Wilson v Bye (HMIT)
Payment of contributions
Legislation/Regulatory –
SI 2001/1004 reg. 146
Private residence relief
– see Private residence relief
Residence
– see also Residence
Full-time employment, meaning
Legislation/Regulatory –
IRInt. 40
Status of accompanying spouse
Legislation/Regulatory –
ESC A78
Seafarers
Travel expenses
– see also Travel expenses
Generally
Legislation/Regulatory –
SI 2001/1004 Sch. 3, Pt. VIII, para. 4-5