E4.812C Exemptions And Deductions In Respect Of Foreign Service Relief—Examples (Pre 6 April 2018)

Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.8 Payments and benefits on termination of employment /Termination payments—employment terminated before 6 April 2018 / E4.812C Exemptions and deductions in respect of foreign service relief—examples (pre 6 April 2018)

Commentary

Personal and employment tax

This article provides examples of calculations of foreign service relief in respect of the rules applying before 6 April 2018. For the definition of foreign service and how it is calculated, see E4.802DA.

Example 2

A taxpayer, F, held an employment from 1 December 1994 to 30 November 2017. On the termination of his employment, a payment (within ITEPA 2003, ss 401(1), 403(1)) of £120,000 is made.

The total period of the employment is 23 years or 276 months. During this time, the employee had the following payments of 'foreign income':

	Period of foreign service	Months
	1

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