Section 41Z1 — Income Tax (Earnings and Pensions) Act 2003: Limit on qualifying foreign employment income from associated employments

Limit on qualifying foreign employment income from associated employments 41Z1 1 This section applies if—

a the individual has associated employments from or in respect of which there is qualifying employment income, and b the duties of the associated employments are not performed wholly outside the United Kingdom.

2 There is a limit on how much of the qualifying employment income from or in respect of the associated employments is qualifying foreign employment income.

3 The limit is the proportion of the qualifying employment income that is reasonable having regard to—

a the nature of, and time devoted to, the duties performed outside the United Kingdom, and those performed in the United Kingdom, and b all other relevant circumstances.

4 In this section “ associated employments ” means employments with the same employer or with associated employers; and section 24(5) and (6) applies for the purposes of this section.