EIM34026 | Foreign travel rules: duties performed wholly abroad: Relevant taxable earnings

For the purpose of section 370, relevant taxable earnings means general earnings ‘for’ a tax year that are taxable earnings under section 15 ITEPA 2003 (see EIM40101), so that the employee is UK resident for that tax year.

Where general earnings are for a tax year prior to 2025-26, relevant taxable earnings would not include any general earnings that would not have been taxable under section 15 if the employee made a remittance basis election under section 809B ITA 2007 for that year.

For tax years commencing on or after 6 April 2025, individuals can no longer elect to be taxed on the remittance basis, as the non-domicile regime was abolished and replaced with a tax regime based on residence.

Where general earnings are for a tax year commencing on or after 6 April 2025, if the individual is a qualifying new resident (see EIM34010) for the tax year for the purposes of Chapter 5C of Part 2 ITEPA 2003, any qualifying foreign general earnings for that tax year under section 41T ITEPA 2003 (see EIM43565) are not relevant taxable earnings for the purposes of section 370.