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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Earnings that cannot be remitted to the United Kingdom

Section 841 IT(TOI)A 2005

Relief may be due where earnings which arise abroad and are not taxed by reference to the amount of earnings remitted to the United Kingdom, cannot be transferred to the United Kingdom because of restrictions imposed by an overseas government.

For details see SAIM1150. Cases of doubt or difficulty should be submitted to PAYE Technical.