SE13680 - Termination payments and benefits: Section 148 ICTA 1988: exemptions: “foreign service”: general

Paragraphs 9 & 16 Schedule 11 ICTA 1988 (Section 188(3) & (8) and paragraph 9 Schedule 11 ICTA 1988 as enacted prior to FA 1998 for payments and benefits received before 6 April 1998)

A payment or benefit is exempt from charge under Section 148 ICTA 1988 if it relates to an office or employment which includes certain periods of “foreign service”.

To establish whether this exemption is due take the following steps:

• establish the “relevant date”. This is the date of the termination (or change) in question then
• establish the amount of “foreign service” during the employment down to that “relevant date”. SE13690 explains how to do this.