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HMRC internal manual

Employment Related Securities Manual

Ascertaining Foreign Securities Income (FSI) - up to 5 April 2015: non-domiciled/not s26A employees with associated employments - introduction

ITEPA03/S41D applies where, as well as the employment to which ITEPA03/S41C applies, the non-domiciled employee (who, from 6 April 2013, does not meet the requirements of section 26A) has one or more associated employments. The rules in section 41D are closely modelled on those for general earnings in ITEPA03/S24, and are aimed mainly at individuals who have dual contract arrangements.

Section 41D applies where the individual

  • holds associated employments, as well as the employment to which section 41C(4) applies, and
  • the duties of the associated employments are not performed wholly outside the UK.

“Associated employments” is defined in section 41D(3) as meaning employments with the same employer or associated employers. Section 41D(4) says that the meaning of “associated employer” is as given in section 24(5) and 24(6) ITEPA - see EIM40103 and EIM40104.

With effect from 17 July 2014 there are restrictions on the application of ITEPA03/S41C(4) provided by ITEPA03/S24A, on which guidance can be found at []