EIM13680 - Termination payments and benefits:
Section 401 ITEPA 2003: exceptions: foreign service: general
Section 413 ITEPA 2003
A payment or benefit is excepted from charge under Section 401
ITEPA 2003 if it relates to an office or employment that includes
certain periods of foreign service.
To establish whether this exemption is due take the following
steps:
- establish the relevant date (this is the
date of the termination (or change) in question), then
- establish the amount of foreign service
during the employment down to that relevant date.
EIM13690 explains how to do this.
