Part 2Employment income: charge to tax
Chapter 5Taxable earnings: rules applying to employee resident, ordinarily resident or domiciled outside UK
Place of performance of duties of employment
38Earnings for period of absence from employment
1
This section applies if a person ordinarily performs the whole or part of the duties of an employment in the United Kingdom.
2
General earnings for a period of absence from the employment are to be treated for the purposes of this Chapter as general earnings for duties performed in the United Kingdom except in so far as they would, but for that absence, have been general earnings for duties performed outside the United Kingdom.