Part 5Employment income: deductions allowed from earnings

C2Chapter 2Deductions for employee’s expenses

Annotations:
Modifications etc. (not altering text)

Special rules for earnings with a foreign element

C2C1355C2Deductions for corresponding payments by non-domiciled employees with foreign employers

1

An employee may make a claim to F1the Commissioners for Her Majesty’s Revenue and Customs under this section if conditions A to D are met.

2

Condition A is that the employee is not domiciled in the United Kingdom.

3

Condition B is that the employment is with a foreign employer.

4

Condition C is that the employee has made a payment out of earnings from the employment.

5

Condition D is that the payment does not reduce the employee’s liability to United Kingdom income tax, but was made in circumstances corresponding to those in which it would do so.

6

If the F2Commissioners are satisfied that conditions A to D are met, they may allow the payment as a deduction under this Chapter.