1095 - Foreign service
Foreign service exemption is due 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).
If:
- 75% of your service was foreign service (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 10 of the last 20 years) you get full foreign service exemption.
You may still get some reduction if you had some foreign service but do not qualify for the full foreign service exemption.
If you are eligible to claim a deduction for foreign service please select 'Yes' from the drop-down menu otherwise, select 'No'.