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The non-statutory provisions in this article apply from 6 April 2009 to 5 April 2013, and the transitional rules discussed in this article may apply between 6 April 2013 and 5 April 2016 if the individual so chooses. For the statutory rules that apply from 6 April 2013, see E4.1318.

SP 1/09, which applied for the tax years 2009/10 to 2012/13 inclusive, provided a simplified approach for the UK remittance of the earnings of employees who qualified for overseas workday relief (see E4.1317). This simplified approach to the remittance of earnings was known as the 'special mixed fund rules'.

The special mixed fund rules applied to employees who:

1. Ìý

   •ÌýÌýÌýÌý were UK resident (see E6.124E) but not ordinarily resident in the UK (see E6.124K)

2. Ìý

   •ÌýÌýÌýÌý were taxed on the remittance basis (see E6.324A), and

3. Ìý

   •ÌýÌýÌýÌý carried out duties both in the UK and overseas under a single contract of employment (ie had both UK general earnings and foreign earnings, often referred to in practice