EIM34026 - Foreign travel rules: duties performed wholly abroad: Relevant taxable earnings
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For the purpose of section 370, relevant taxable earnings means听general earnings 鈥榝or鈥� a tax year that are听taxable earnings under section听15 ITEPA 2003 (see EIM40101), so that the employee is UK resident for that tax year.听
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Where听general earnings are for a tax year听prior to 2025-26, relevant taxable earnings would not include any general earnings听that would not have been听taxable under section听15 if the employee made a remittance basis election under section 809B ITA 2007听for that year.听
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For tax years commencing on or after 6 April 2025,听individuals can no longer elect to be taxed听on the remittance basis, as the non-domicile regime was abolished and replaced with a tax regime based on residence.听
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Where general earnings are for a tax year commencing on or after 6 April 2025, if the individual is a qualifying new resident (see EIM34010) for the tax year听for the purposes of Chapter 5C of Part 2 ITEPA 2003, any qualifying听foreign general earnings for that tax year under section 41T ITEPA 2003 (see EIM43565) are not relevant taxable earnings for the purposes of section 370.听
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