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

Claim for relief for qualifying new residents

Section 41P sets out how a qualifying new UK resident who has made a foreign employment election can claim relief on their foreign employment income, including the method of relief, the time limits for claiming, and the restrictions that apply.

• An individual who has made a foreign employment election may claim foreign employment relief for the qualifying year or any subsequent tax year, with the relief equal to the portion of their net taxable employment income that reflects qualifying foreign employment income
• The total relief is subject to a cap, and the amount is deducted when calculating the individual's net income for the relevant tax year
• The claim must be made in a tax return and submitted no later than 12 months after the 31 January following the end of the tax year in question
• A claim cannot be made as a consequential claim if the circumstances giving rise to it result from a loss of tax brought about carelessly or deliberately by the individual or their representative