SE40101 The Cases of Schedule E: Case I

Section 19(1)1 ICTA 1988

Case I

Case I applies to

• the emoluments for any year of assessment in which
• the person holding the office or employment is both resident and ordinarily resident in the United Kingdom.

Unlike Case II there is no reference to where the duties of the employment are performed. The majority of employees in the United Kingdom are chargeable under Case I.

Exception and deduction from Case I

Resident and Ordinarily Resident employees may exempted from Case I or may claim a deduction against charge under Case I:

• where emoluments are foreign emoluments and the duties are performed wholly abroad. See SE40102or
• the employee is able to claim the Foreign Earnings Deduction. See SE40106 and SE33000 onwards. The Foreign Earnings Deduction was withdrawn for all employees with the exception of “seafarers” on 17 March 1998. Since that date only “seafarers” may claim the Deduction (see SE33000).