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HMRC internal manual

Employment Income Manual

Meaning of

Section 721(1) ITEPA 2003 (as amended by Schedule 7(39) FA2008)With effect from 6 April 2008, “foreign employer” is defined in Section 721(1) and means an individual, partnership or body of persons resident outside, and not resident in, the UK.

Until 5 April 2008 the definition was as follows:

  • in the case of an employee resident in the United Kingdom, an individual, partnership or body of persons resident outside the United Kingdom and not resident in the United Kingdom or the Republic of Ireland, and
  • in the case of an employee not resident in the United Kingdom, an individual, partnership or body of persons resident outside and not resident in the United Kingdom.Further guidance is provided on the pages listed below:
EIM42804 Meaning of ‘domicile’.
   
EIM40102 Taxable earnings: employee resident and ordinarily resident in the United Kingdom: “chargeable overseas earnings”.
EIM40223 Powers to obtain information about employees performing duties in the United Kingdom.
EIM32661 Deductions for corresponding payments.