SE40202 - Schedule E Cases I & II: location of duties: absence from duties

Section 132(1) ICTA 1988

Section 132(1) provides rules that deal with the effect of absence on the place where the employment duties are performed for the purposes of Cases I and II of Schedule E.

If an employee who ordinarily works in the United Kingdom is absent from work, the emoluments for the period of absence must be treated as being for duties performed in the United Kingdom, even if the employee is in fact abroad at that time. If, exceptionally, the employee can show that if he had been working, the emoluments would have been for working abroad then this rules is not applied.

Example

An employee who is Not Ordinarily Resident in the United Kingdom performs the duties of the employment in Manchester. Illness meant that a holiday in Florida was unexpectedly extended so the days normally spent in the United Kingdom were lost. The Inspector received a calculation of emoluments chargeable under Case II of Schedule E that excluded salary attributable to the days of absence.

The Inspector successfully invoked Section 132(1) to charge the emoluments under Case II, arguing that the duties of the employment were normally performed in the United Kingdom.