Income Tax (Earnings and Pensions) Act 2003 section 41J

Location of employment duties

Section 41J establishes how to determine where employment duties are located for the purposes of taxing employment-related securities income of internationally mobile employees.

• Duties performed in the UK that are merely incidental to an overseas role are treated as performed outside the UK, following the standard incidental duties rule
• Special rules apply for duties carried out on board vessels and aircraft, with cross-references adapted to fit the internationally mobile employees framework
• Any work carried out on the UK sector of the continental shelf in connection with oil and gas exploration or exploitation is treated as performed in the United Kingdom
• The definitions of "UK sector of the continental shelf" and "exploration or exploitation activities" follow those used elsewhere in the Act for continental shelf employment