Other tax relief deductions 03 - Foreign Earnings not Taxable in the UK

You will need Help Sheet 211 Employment - residence and domicile issues to work out the part of your income and receipts which is not liable to UK Income Tax in the year to 5 April 2020 if you:

• are, will be or have been, non-resident or claiming split-year treatment
• have been non-domiciled
• are, or will be, non-domiciled and the remittance basis rules apply to some or all of your earnings
• received income in a foreign country that you could not bring to the UK because of exchange controls or a shortage of foreign currency in that country

Do not include any amount of post-employment notice pay.

Enter the amount not liable this year. However, you may have tax to pay on this amount, or part of it, in an earlier or later year or tax may be payable in another country on the same amount.