DT1924 - Non-residents: UK income: Employment

Refer to Employment Income Technical all claims to the exemption of employment income from United Kingdom tax (DT1920 onwards) where

• the tax at stake in that case exceeds £50,000, or
• the company claimed to be the employer is apparently based in a tax haven, or
• difficulty is experienced in applying the guidance at DT1920 onwards in a particular case.

As the instructions in DT410 explain, a claim to exemption under an agreement is a claim to the Board by virtue of ICTA88/S788(6) and a notice of decision on a claim may not be given by an Inspector. If you reach the point where you are unable to reach agreement with the taxpayer please send the case to Employment Income Technical.