How the remittance basis (see E6.324B–E6.332) applies to the disguised remuneration legislation depends on whether A (the employee in E4.1052) meets the three-year non-residence test in ITEPA 2003, s 26A (see E4.109).
A does not meet section 26A test
The provisions described here apply if1:
- Ìý
(a)ÌýÌýÌýÌý the value of the relevant step, or a part of it, is 'for' a tax year ('the relevant tax year') as determined under ITEPA 2003, s 554Z4 (see E4.1054)
- Ìý
(b)ÌýÌýÌýÌý ITA 2007, s 809B, 809D or 809E (remittance basis) applies to A for the relevant tax year
- Ìý
(c)ÌýÌýÌýÌý A does not meet the ITA 2007, s 26A test in the relevant tax year
- Ìý
(d)ÌýÌýÌýÌý A's employment with B (the employer in E4.1052) in the relevant tax year is employment with a 'foreign employer', and
- Ìý
(e)ÌýÌýÌýÌý the duties of A's employment with B in the relevant tax year are performed wholly outside the UK
Note, however, that these provisions do not apply if the anti-avoidance provisions concerning
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