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).