Certain employees are only taxed on their UK based earnings, see EIM40003. Such employees are entitled to capital allowances for plant and machinery that satisfies the conditions in EIM36520, but only to the extent that it is used in the performance of their UK duties. Use in the performance of duties outside the UK is treated as non-business use for the purpose of the apportionment in EIM36570.
No deduction for capital allowances can be given from earnings
chargeable on remittance.
For guidance on the way that the deduction rules in Part 5
ITEPA 2003 apply to employees chargeable only on UK based earnings
or on remittance, see
EIM31750 onwards.
