SE67110 - Tax treatment of workers in the North Sea and other offshore oil and gas fields - territorial extension of the charge to Income Tax – effect of Section 830(5) ICTA 1988

Section 830(5) ICTA 1988

Effect on Schedule E

The effect of Section 830(5) is as follows:

• It enlarges the scope of Case II of Schedule E (see SE40201 onwards), and
• Restricts the scope of the Foreign Earnings Deduction (see SE33000 onwards) and
• Restricts the exemption from Case I for foreign emoluments (see SE40102).

No effect on residence

Section 830(5) has no relevance in the determination of an individual's residence status for United Kingdom tax purposes. The question of residence is decided by reference to periods actually spent in the United Kingdom or in United Kingdom territorial waters. Submit cases where advice is needed on residence status to the Centre for Non-Residents in the usual way (see SE42870-SE42880 and IM30).