690 Employee non-resident etc
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

690  Employee non-resident etc

(1)     This section applies in relation to an employee in a tax year . . . if the employee—

[(a)     is either non-UK resident for the tax year or is UK resident but meets the requirement of section 26A for the tax year, and]

(b)     works or will work in the United Kingdom and also works or is likely to work outside the United Kingdom.

[(1A)     This section also applies in relation to an employee in a tax year if it appears to an officer of Revenue and Customs that—

(a)     the tax year is likely to be a split year as respects the employee, and

(b)     the employee works or will work in the United Kingdom and also works or is likely to work outside the United Kingdom.]

(2)     If in relation to an employee to whom this section applies and any tax year it appears to [an officer of Revenue and Customs] that—

(a)     some of the income

paid to the employee by

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

A married but non-cohabiting couple are looking to extend their leave under Tier 2 (General). They have

A married but non-cohabiting couple are looking to extend their leave under Tier 2 (General). They have not been living at the same address in the UK since 2017 but are in a genuine relationship. What effect will this have on their extension application?Immigration Rules, Part 8, para 319C sets out

LEXISNEXIS

VAT definition

LEXISNEXIS

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?In this Practice Note, references to the National Employment Savings Trust (NEST) Order are to the National Employment Savings Trust Order 2010, SI 2010/917 (NEST Order) applicable from 25 May

LEXISNEXIS

Possession with intent to supply

Possession with intent to supplyPossession with intent to supply a controlled drugIt is an offence for a person to have a controlled drug in his possession, whether lawfully or not, with intent to supply it to another in contravention of section 4(1) of the Misuse of Drugs Act 1971 (MDA