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Legislation

Income Tax (Earnings and Pensions) Act 2003

Chapter 5C Relief for new residents on foreign employment income

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Crossheading Foreign employment election
Crossheading Key definitions
Crossheading Claim for relief
Crossheading Qualifying foreign employment income
Crossheading Other rules for determining amounts of qualifying foreign employment income

Part 2 Employment income: charge to tax
Chapter 5C Relief for new residents on foreign employment income

Chapter 5C Relief for new residents on foreign employment income

From legislation.gov.uk

Contents

Crossheading Foreign employment election
Crossheading Key definitions
Crossheading Claim for relief
Crossheading Qualifying foreign employment income
Crossheading Other rules for determining amounts of qualifying foreign employment income