Section 38 — Income Tax (Earnings and Pensions) Act 2003: Earnings for period of absence from employment

Earnings for period of absence from employment 38 1 Subsection (2) applies if a person ordinarily performs the whole or part of the duties of an employment in the United Kingdom.

2 General earnings for a period of absence from the employment are to be treated for the purposes of this Chapter as general earnings for duties performed in the United Kingdom except in so far as they would, but for that absence, have been general earnings for duties performed outside the United Kingdom.

3 If and to the extent that general earnings for a period of absence from an employment are not treated for the purposes of this Chapter as general earnings in respect of duties performed in the United Kingdom, the general earnings are to be treated for the purposes of this Chapter as general earnings in respect of duties performed outside the United Kingdom.

4 For the purposes of this section references to “general earnings for a period of absence” do not include any general earnings to which section 221A (cancelled, moved or curtailed shift) applies (see section 38A).