SE40205 - Schedule E Cases I and II: location of duties performed by Crown servants

Section 132(4)(a) ICTA 1988

Duties treated as performed in the United Kingdom

Section 132(4)(a) deems that duties of employments under the Crown are treated as performed in the United Kingdom no matter where in reality they are carried out. In consequence:

• Crown servants may not claim:

• the Foreign Earnings Deduction (see SE33035) or
• exception from Case I of Schedule E by virtue of Section 192(2) ICTA 1988 (see SE40102)

• Crown servants who are Not Resident or Not Ordinarily Resident in the United Kingdom remain chargeable under Case II of Schedule E on emoluments from their employment with the Crown.

Crown servants

Employments covered by Section 132(4)(a) are defined as:

• Offices or employments under the Crown
• The duties of which are of a public nature and
• The emoluments are payable out of the public revenue of the United Kingdom or of Northern Ireland

If you are uncertain whether a taxpayer is a crown servant, refer to Public Department (London).

See EP8145 for guidance when the holder of such an employment begins to serve abroad.