Income Tax (Earnings and Pensions) Act 2003 section 375

Meaning of "qualifying arrival date"

Section 375 defines what counts as a "qualifying arrival date" for a non-domiciled employee arriving in the UK to perform employment duties, a concept used in sections 373 and 374 to determine eligibility for travel cost deductions.

• A qualifying arrival date is a date on which a person arrives in the UK to carry out duties of an employment for which they receive UK earnings, provided one of two conditions is met.
• Condition A requires that the person has not been in the UK for any purpose during the two-year period ending the day before their arrival date.
• Condition B requires that the person was not resident in the UK in either of the two tax years before the tax year in which the arrival date falls.
• Where Condition B applies and there are multiple possible qualifying arrival dates in the same tax year, only the earliest date counts as the qualifying arrival date.