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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
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Termination payments and benefits: Section 401 ITEPA 2003: exceptions: foreign service: general

Section 413 ITEPA 2003A payment or benefit is excepted from charge under Section 401 ITEPA 2003 if it relates to an office or employment that includes certain periods of foreign service.

To establish whether this exemption is due take the following steps:
* establish the relevant date (this is the date of the termination (or change) in question), then * establish the amount of foreign service during the employment down to that relevant date. EIM13690 explains how to do this.