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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 7 Taxable and other foreign benefits: exemptions

  • Section 681 Taxable and other foreign benefits: exemptions
  • Section 681A Foreign benefits of consular employees
  1. Chapter 7 · Taxable and other foreign benefits: exemptions
  2. Taxable and other foreign benefits: exemptions

Section 681 | Taxable and other foreign benefits: exemptions

From legislation.gov.uk

(1)No liability to income tax arises on a taxable foreign benefit if, or to the extent that, the corresponding UK benefit is exempt income.

(2)No liability to income tax arises on a benefit which is payable under the law of a country or territory outside the United Kingdom if it is substantially similar in character to a United Kingdom social security benefit listed in Table B.

(3)In this section—

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