SE40003 - The Cases of Schedule E: diagram
Section 19(1)1 ICTA 1988
The three Cases of Schedule E under which emoluments fall to be charged are shown in the following table.
| United Kingdom residence status of employee | Duties of employment performed either wholly or partly in the United Kingdom | Duties of employment performed wholly outside the United Kingdom | |
| Performed in the United Kingdom | Performed outside the United Kingdom | ||
| Resident and Ordinarily Resident | Case I (See Note 1) | Case I (See Note 1) | Case I (see Note 1). If the emoluments are foreign emoluments, Case III |
| Resident but Not Ordinarily Resident | Case II | Case III | Case III |
| Not Resident but Ordinarily Resident | Case II | No liability | No liability |
| Not resident and Not Ordinarily Resident | Case II | No liability | No liability |
Note 1
See SE33000 and subsequent for information on the Foreign Earnings Deduction. The rules were changed on 17 March 1998. After that date only 'seafarers' are entitled to the Deduction.
