This section deals with the FED. The FED was originally
introduced in the 1970’s. It was amended through the
1980’s, most significantly in 1988 and 1991 when special
rules for 'seafarers' were enacted. It was finally withdrawn with
immediate effect on the 17 March 1998 from all employees and office
holders with the exception of 'seafarers'.
This section describes the rules using the following
sub-divisions:
| SE33001 | General conditions for
the period to 17 March 1998 |
| SE33002 | Amount of the Foreign
Earnings Deduction |
| SE33003 | Example of a qualifying
period that straddles tax years |
| SE33004 | Meaning of "qualifying
period" for non-seafarers in the period to 17 March 1998 |
| SE33005 | How to approach the
calculation of a "qualifying period" |
| SE33006 | Example of "qualifying
period" calculation for non-seafarer in period to 17 March
1998 |
| SE33007 | Qualifying period; days
of absence from the United Kingdom |
| SE33021 | The year the Foreign
Earnings Deduction is given in. |
| SE33031 | Meaning of 'duties
… performed wholly or partly outside the United Kingdom
… ' |
| SE33032 | Meaning of "United
Kingdom" |
| SE33033 | Duties of the
employment carried out on a ship or aircraft; position to 17 March
1998 |
| SE33034 | Location of duties;
duties performed on ships and aircraft visiting oil and gas
rigs |
| SE33035 | Location of duties;
crown servants |
| SE33051 | Attribution of
emoluments - example |
| SE33052 | Attribution of
emoluments; terminal leave pay |
| SE33053 | Attribution of
emoluments; effect of other deductions |
| SE33061 | Treatment of periods of
non-residence and terminal leave pay |
| SE33062 | Statement of Practice
18/1991 |
| SE33063 | When periods of
non-residence begin and end |
| SE33064 | Example of the effect
of Extra-statutory Concession A11 |
| SE33070 | Anti-avoidance
legislation - summary |
| SE33071 | Anti-avoidance
legislation – associated employments |
| SE33072 | Anti avoidance
legislation: qualifying period straddles tax years |
| SE33081 | How to claim and give
the Foreign Earnings Deduction |
| SE33082 | Verification of dates
of absence |
