Income Tax (Trading and Other Income) Act 2005 section 845E

Effect of claim, foreign employment election or foreign gain claim on personal allowance etc

Section 845E sets out the personal allowances and tax reliefs that an individual forfeits for a tax year in which they make a foreign income claim, a foreign employment election or a foreign gain claim.

• An individual who makes a foreign income claim, foreign employment election or foreign gain claim for a tax year loses entitlement to certain personal allowances and tax reliefs for that year.
• The individual cannot claim the personal allowance or blind person's allowance for that year.
• The individual cannot claim the married couple's allowance, civil partner's allowance or the transferable tax allowance (commonly known as the marriage allowance).
• The individual also loses any relief for qualifying payments for life insurance and similar contracts.

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