ERSM160845 - Ascertaining FSI: NOR
employees - conditions to be met
An employee who is not ordinarily resident in the UK can only
have FSI in a tax year if all the following conditions in
ITEPA03/S41C(6) are met:
- section 809B, 809D or 809E of ITA 2007
applies to the individual for the year;
- the individual is not ordinarily UK
resident in the year, and
- some or all the duties of the employment
are performed outside the UK
