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HMRC internal manual

Employment Income Manual

Other expenses: earnings of non-domiciled employee from a foreign employer: corresponding payments: procedure

Section 355 ITEPA 2003

To obtain a deduction, the employee has to make a claim to the Commissioners of HMRC. The procedure provided by Section 42 and Section 43 TMA 1970 for making claims and resolving disputes applies (see RE10 onwards).

In practice deductions can be allowed for an employee’s contributions to an overseas pension scheme provided you observe the guidance at EIM32671.

Deduction at the discretion of the Commissioners of HMRC

The power given to the Commissioners of HMRC by Section 355 is discretionary.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)