HM Revenue & Customs

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:

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'.