Other UK income 41 - Full exemption for foreign (claim for any amount included in box D)

If at some time during your employment you were 'not resident and ordinarily resident in the UK' or you qualified for the Seafarers' Earnings Deduction (or before 6 April 1998 the Foreign Earnings Deduction) work out your foreign service exemption to go in box F.

If:

• 75% of your service was foreign service (that is, you were not resident and ordinarily resident in the UK), or
• your last 10 years were foreign service and overall your service was longer than 10 years, or

• your total service was more than 20 years and half was foreign service (including any ten of the last 20 years) you get full foreign service exemption.

Please enter in box F the amount included in box D, that relates to the job in which you had foreign service.