EIM40031 - Meaning of "foreign employer"
Section 721(1) ITEPA 2003
"Foreign employer" is defined in Section 721(1) and means:
- in the case of an employee resident in the United Kingdom, an individual, partnership or body of persons resident outside the United Kingdom and not resident in the United Kingdom or the Republic of Ireland, and
- in the case of an employee not resident in the United Kingdom, an individual, partnership or body of persons resident outside and not resident in the United Kingdom.
Further guidance is provided on the pages listed below:
| EIM42804 | Meaning of 'domicile'. |
| EIM40102 | Taxable earnings: employee resident and ordinarily resident in the United Kingdom: "chargeable overseas earnings". |
| EIM40223 | Powers to obtain information about employees performing duties in the United Kingdom. |
| EIM32661 | Deductions for corresponding payments. |
