ERSM160830 - Ascertaining FSI: non-domiciled employees with associated employments - introduction

ITEPA03/S41D applies where, as well as the employment to which ITEPA03/S41C applies, the non-domiciled employee has one or more associated employments. The rules in section 41D are closely modelled on those for general earnings in ITEPA03/S24, and are aimed mainly at individuals who have dual contract arrangements.

Section 41D applies where the individual

• holds associated employments, as well as the employment to which section 41C(4) applies, and
• the duties of the associated employments are not performed wholly outside the UK.

“Associated employments” is defined in section 41D(3) as meaning employments with the same employer or associated employers. Section 41D(4) says that the meaning of “associated employer” is as given in section 24(5) and 24(6) ITEPA – see EIM40103 and EIM40104.