International from 6 April 2015: the relevant period - from 6 April 2015: introduction
ITEPA03/S41F(1) sets out the conditions which must be met for Chapter 5B to apply to employment income chargeable under Chapters 2 to 5 of Part 7 ITEPA.
The first condition is that there must be an amount that counts as an individual’s employment income for a tax year, in respect of an employment, by virtue of one of the above Chapters (subsection (1)(a)).
The second is that one or more of the international mobility conditions is met during some part of the relevant period. See ERSM162400
ITEPA03/S41G then goes on to explain what is meant by the concept of the ‘relevant period’. The general intention is that the relevant period should represent the period in which the income could be regarded as being ‘earned’, or to which it most closely relates.