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 355
Deductions for corresponding payments by qualifying new resident employees with foreign employers
Section 355 sets out the conditions under which a qualifying new resident employee working for a foreign employer can claim a deduction for certain payments made out of their employment earnings.
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.