Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 274
Meaning of "the limitation day"
Section 274 defines what "the limitation day" means in relation to an employee's change of residence, and explains when HMRC may extend this deadline.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.