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

Qualifying foreign general earnings

Section 41U defines which employment earnings count as "qualifying foreign general earnings" for individuals who are eligible for the foreign income and gains regime.

• General earnings must relate to the qualifying year, be attributable to the UK part of any split year, and come from an employment with duties performed wholly or partly outside the UK to be "qualifying general earnings".
• Qualifying general earnings become "qualifying foreign general earnings" if they are not for duties performed in the UK and are not from overseas Crown employment subject to UK tax.
• Where a split year applies, the attribution of earnings to the UK or overseas part of the year must be done on a just and reasonable basis.
• The extent to which earnings relate to UK duties versus overseas duties must also be determined on a just and reasonable basis.

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