Section 26A — Income Tax (Earnings and Pensions) Act 2003: Section 26: requirement for 3-year period of non-residence

Section 26: requirement for 3-year period of non-residence 26A 1 An employee meets the requirement of this section for a tax year if the employee was—

a non-UK resident for the previous 3 tax years, or b UK resident for the previous tax year but non-UK resident for the 3 tax years before that, or c UK resident for the previous 2 tax years but non-UK resident for the 3 tax years before that, or d non-UK resident for the previous tax year, UK resident for the tax year before that and non-UK resident for the 3 tax years before that.

2 The residence status of the employee before the 3 years of non-UK residence is not relevant for these purposes.