A doctor works for a hospital in Egypt as a surgeon and
sees an advert in a medical journal for surgeons position in
Newcastle for a 2 year period. The position will enable him to
obtain further advanced surgical qualifications.
He applies and is successful. The Egyptian employer agrees
to keep his employment position open until he returns. The doctor
signs a contract of employment with the hospital in Newcastle for
two years.
In this case the 52 week exemption tests are satisfied. He is
not ordinarily resident or employed in GB. He is employed for a
time in GB as an employed earner. A major indicator in this example
is the continuing employment in Egypt and the employee being able
to return after the period of employment in GB.
In order to satisfy the “in pursuance of
employment” test the employment in GB must be related to the
particular employment that the employee has outside of GB. The fact
that the employee may be pursuing their own goals is not relevant.
It is characteristic of much skilled work that the employer’s
interests in a person’s improved skills will coincide with
the employee’s interest in advancing their career and
marketability. Provided that the facts support that the employment
in GB and obtaining of advanced qualifications (in this case
advanced surgical qualifications) are required for the employment
abroad then the test may apply
A different conclusion may have been reached if the
employment and qualifications obtained in GB were diverse from the
employment in Egypt.
