Part 6Employment income: income which is not earnings or share-related
Chapter 1Payments to non-approved pension schemes
390Exception: non-domiciled employees with foreign employers
Section 386 does not apply if—
(a)
the employee is not domiciled in the United Kingdom in the tax year in which the sum is paid,
(b)
the employment is with a foreign employer, and
(c)
on a claim made by the employee F1the Commissioners for Her Majesty’s Revenue and Customs are satisfied that the scheme corresponds to a scheme within section 387(2)(a), (b) or (c).