SE40201 – The Cases of Schedule E: Case II

Section 19(1)1 ICTA 1988

Case II of Schedule E applies to any emoluments in respect of duties performed in the United Kingdom for any year of assessment in which the employee or office holder is:

• not resident in the United Kingdom (see SE41010) or
• if resident in the United Kingdom, not ordinarily resident (see SE41010).

The place where duties are performed is significant in deciding whether or not there is a charge under Case II. For most employees this is simply a question of fact. However, special rules apply to certain employees working in specified occupations and/or in particular places.

See SE40202-SE40208 for further information on location of duties.